https://www.taxtmi.com/forum/issue?id=120275 Whether ITC is available on GST charged on TCS is contested: Section 15(2) of the CGST Act suggests inclusion of taxes charged separately in the taxable value, implying TCS may be included; CBIC Circular No. 76/50/2018-GST (and corrigendum referenced) treats TCS as an interim levy not constituting tax or part of consideration and thus not includible. Operational practice varies and ITC entitlement ultimately depends on whether GST was actually charged and remitted and on compliance with general ITC conditions. en-us Mon, 21 Jul 2025 11:28:27 +0530 Sat, 26 Jul 2025 05:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120275 Whether ITC is available on GST charged on TCS is contested: Section 15(2) of the CGST Act suggests inclusion of taxes charged separately in the taxable value, implying TCS may be included; CBIC Circular No. 76/50/2018-GST (and corrigendum referenced) treats TCS as an interim levy not constituting tax or part of consideration and thus not includible. Operational practice varies and ITC entitlement ultimately depends on whether GST was actually charged and remitted and on compliance with general ITC conditions. Discussion-Forum GST Mon, 21 Jul 2025 11:28:27 +0530 https://www.taxtmi.com/forum/issue?id=120275