https://www.taxtmi.com/forum/issue?id=118449 The issue is whether TDS borne by an Indian recipient on payments to a foreign service provider forms part of taxable consideration for GST under reverse charge. One view, supported by a tribunal extract, treats TDS as not forming value because it is a tax obligation not received by the non resident, so GST is on the invoice value only (Situation 2). The opposing view treats payer borne TDS under contractual grossing up as additional consideration, making GST payable on invoice plus TDS (Situation 1). en-us Tue, 28 Mar 2023 19:37:47 +0530 Thu, 23 Jan 2025 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118449 The issue is whether TDS borne by an Indian recipient on payments to a foreign service provider forms part of taxable consideration for GST under reverse charge. One view, supported by a tribunal extract, treats TDS as not forming value because it is a tax obligation not received by the non resident, so GST is on the invoice value only (Situation 2). The opposing view treats payer borne TDS under contractual grossing up as additional consideration, making GST payable on invoice plus TDS (Situation 1). Discussion-Forum GST Tue, 28 Mar 2023 19:37:47 +0530 https://www.taxtmi.com/forum/issue?id=118449