Kindly clarify whether Income Tax TCS on sale of Scrap (u/s 206C) should be included in the Value of Supply and GST has to be charged on Income Tax TCS or TCS has to be charged on value of goods including GST?
30 August 2017
Respected Sir,
State of both Consigner and Consignee is Haryana, and Unregistered Transporter hired from Delhi for goods movement. Payment of Freight to Unregistered Transporter (Delhi) by Consigner (Haryana). In this condition; liability for GST payment of Consigner (Haryana) under reverse charge mechanism. OK.
Sir; my query as under :- 1.) Tax liability @5% under IGST, or 2.) Tax liability @5% under CGST & SGS
Sir, please clear my doubt.
Thanks
CAclubindia
