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Section 15 of the CGST Act, 2017— Valuation – The Petitioner is a dealer of the motor vehicle. He collected an amount of 1% from the purchaser of a car, which is worth more than ten lakhs, under Section 206C(1F) of the Income Tax Act, and the same cannot be treated as an integral part of the value of the goods and services supplied by the petitioner. The petitioner, as the dealer of the motor vehicle, acts only as an agent for the State to collect the income tax under Section 206C(1F) and that amount will eventually go to the vehicle purchaser’s credit. The Respondent submitted and drew the last portion of Section 15(2)(a), which emphasises “charging of tax, duties, cess or fee by the supplier.
Held that:- The Hon’ble High Court held that the authority will not act on the clarification pending the disposal of the writ petition. — Vision Motors Pvt. Ltd. Vs. Union of India  09 TAXLOK.COM 074 (Kerala)