Whether gst is leviable on apmc tax
This query is : Resolved
Narayan Das Heda
(Querist)
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.
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.
CA Anita Bhadra
(Expert)
28 December 2018
Yes
APMC TAX required to be added in the value of supply under section 15. .
As per Section 15 (a) of CGST Act 2017 :-
The value of supply shall include:
(a) any taxes, duties, cesses, fees and charges levied under any statute, other than GST
APMC TAX required to be added in the value of supply under section 15. .
As per Section 15 (a) of CGST Act 2017 :-
The value of supply shall include:
(a) any taxes, duties, cesses, fees and charges levied under any statute, other than GST
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CA R SEETHARAMAN
(Expert)
28 December 2018
GST applicable on gross value including APMC.
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