https://www.taxtmi.com/article/detailed?id=8335 The issue is whether amounts collected by a dealer under income tax collection at source rules form part of the GST transaction value. The dealer argues the collected sum is held as agent for the State and not part of the price of supply, while Revenue treats such amounts as includible under the value inclusion rule. The High Court identified a prima facie issue and stayed action on the Revenue clarification pending disposal of the writ petition, without prejudice to the department's rights if the petition is decided against the petitioner. en-us Tue, 22 Jan 2019 07:48:53 +0530 Tue, 22 Jan 2019 07:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8335 The issue is whether amounts collected by a dealer under income tax collection at source rules form part of the GST transaction value. The dealer argues the collected sum is held as agent for the State and not part of the price of supply, while Revenue treats such amounts as includible under the value inclusion rule. The High Court identified a prima facie issue and stayed action on the Revenue clarification pending disposal of the writ petition, without prejudice to the department's rights if the petition is decided against the petitioner. Articles Goods and Services Tax - GST Tue, 22 Jan 2019 07:48:53 +0530 https://www.taxtmi.com/article/detailed?id=8335