Corrigendum to circular regarding 'Clarification on certain issues related to GST' issued vide Endst. No. 480/GST-2 dated 21.02.2019

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Taxation Commissioner (ST), in the State of Haryana Memo No. 640/GST-2 Panchkula, date the 11.03.2019 Subject: Corrigendum to circular regarding 'Clarification on certain issues related to GST' issued vide Endst. No. 480/GST-2 dated 21.02.2019 -Reg. Vide serial number 5 of the above mentioned Circular, it was clarified that the taxable value for the purposes of GST shall includ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S) under the provisions of the Income Tax Act, 1961? 1. Section 15(2) of HGST Act specifies that the value of supply shall include "any taxes, duties cesses, fees and charges levied under any law for the time being in force other than this Act, the CGST Act, the UTGST Act and the GST (Compensation to States) Act, if charged separately by the supplier." 2. It is clarified that as per the abov....