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No GST to be levied on TCS component collected by suppliers

March 8, 2019
Valuation Rules specify that value of supply shall include any taxes, duties, cesses, fees and charges levied under any law for the time being in force except GST. Thus, CBIC has clarified that if supplier collects TCS form the buyer on sale of a product then GST shall not be charged on the TCS component collected by the supplier.
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