The applicant is not a pure agent under GST Law. Further, the deductions available under section 15 of the CGST Act, 2017 do not include the amounts pertaining to EPF, ESI, Salary, or Wages. Therefore, the entire amount received from the hospital is liable for GST.
Therefore, in view of the above understanding of the applicant, they sought clarification regarding the issue that whether the total amount received from the hospital is liable for GST or only the commission received by them is taxable.
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