https://www.taxtmi.com/caselaws?id=377626 The Kerala High Court, in a judgment by MR Dama Seshadri Naidu, J., addressed the interpretation of Section 15 of the Goods and Services Tax Act concerning the inclusion of taxes in the value of supply. The court considered arguments regarding whether the amount collected under the Income Tax Act should be part of the value of goods and services supplied. Emphasizing the expansive nature of Section 15(2)(a), the court highlighted the importance of the supplier's role in charging taxes. The court decided to withhold action on a clarification pending further adjudication, indicating the need for a more in-depth examination of the issue raised. en-us Wed, 27 Feb 2019 00:00:00 +0530 Mon, 01 Apr 2019 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377626 The Kerala High Court, in a judgment by MR Dama Seshadri Naidu, J., addressed the interpretation of Section 15 of the Goods and Services Tax Act concerning the inclusion of taxes in the value of supply. The court considered arguments regarding whether the amount collected under the Income Tax Act should be part of the value of goods and services supplied. Emphasizing the expansive nature of Section 15(2)(a), the court highlighted the importance of the supplier's role in charging taxes. The court decided to withhold action on a clarification pending further adjudication, indicating the need for a more in-depth examination of the issue raised. Case-Laws GST Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377626