ESI registration is mandatory once a company or any other entity employs 10 or more low-earning employees i.e. less than Rs.21000.00.
The employer must contribute 4.75% and the employee must contribute 1.75% towards ESI for all employees earning Rs.15,000 or less per month as wages
GST is a dual taxation model one is Central Goods and Service Tax and another is State Goods and Service Tax.
GST is depended upon supply of goods and services. Supply does not mean sale it is inclusive in nature.