Corrigendum to Circular No. 30/2019-GST dated 30th January, 2019 issued vide CT/GST-15/2017/281 dated 30/01/2019

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...., 2019. Subject: Corrigendum to Circular No. 30/2019-GST dated 30th January, 2019 issued vide CT/GST-15/2017/281 dated 30/01/2019- Reg. No. CT/GST-15/2017/318. - Vide serial number 5 of Circular No. 30/2019-GST dated 30^th January, 2019, it was clarified that the taxable value for the purposes of GST shall include the Tax Collected at Source (TCS) amount collected under the provisions of the....

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....Assam GST 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 above provisions, taxable value for the purposes of GST shall include the T....