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

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....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 include the Tax Collected at Source (TCS) amount collected under the provis....

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....t 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 above provisions, taxable value for the purposes of GST shall include the TCS amount collected under the....