The West Bengal Authority of Advance Ruling (AAR) ruled that payment of salary/wages by suppliers cannot be excluded from the value of supply for the purpose of Valuation under GST. The applicant, Prodip Nandi is engaged in supplying manpower services to his clients on a daily/ monthly basis for different jobs as required by his clients. It has been submitted by the applicant that the clients also authorize him to make payment of salary/wages on monthly basis to the manpower provided by him.
Source Taxscan
