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High court of Kerela stayed the levy of GST on the amount of TCS

Shanti Prime Publication Pvt. Ltd.
Valuation of Supply — Section 15(2) of CGST Act, mandates that the value of supply shall include any taxes, duties, cesses, fees and charges levied under any other law in force.
petitioner submitted that the amount of 1% the dealer collects from the purchaser of a car worth more than ten lakh, under Section 206C(1F) of the Income Tax Act, cannot be treated as an integral part of the value of the goods and services supplied by the petitioner under GST.Held that— in this context, to conclude either way it needs further and deeper adjudication. Thus, the petitioner has raised a prima facie issue, which needs Court's attention. I, therefore, hold that the authority will not act on the clarification at Sl.No.5 of Ext.P1 pending the disposal of the writ petition. — PSN Automobiles Private Limited Vs. The Union of India, Represented By The Secretary to Government, Department of Revenue, New Delhi And The Central Board of Indirect Taxes And Customs, Department of Revenue, Ministry of Finance, Government of India, New Delhi [2019] 8 TAXLOK.COM 018 (Ker)