Whether Tax Collection at Source under Income Tax Law can form part of value for the chargeability of GST vide “Circular No. 76/50/2018 – GST dated December 31, 2018 – “Opening another pandora box…going away from Good & Simple Tax…”
The subject matter is clarified vide circular in serial number 5 which can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-76.pdf;jsessionid=2677BE9D93F89EF41E6D426BA5F473F2