28 December 2018
Dear sir, Kindly Advice Dealer is Wholesale grain merchant dealing in exempt as well as taxable items. Dealer is collecting APMC (Agriculture Produce Market Committee)Tax in Sale bill and paid to respective authority. Whether APMC Tax required to be added under section 15 of CGST Act, 2017 in Value of supply i.e. GST to be charge on Gross value i.e. including APMC Tax or GST to be charge on Net value excluding APMC Tax. Dealer contend that it is Agriculture Produce Tax hence GST is not leviable on this.
CAclubindia
