Should tax payable on reverse charge basis be reduced from the value of the supply

Contractually if tax is not included in the price payable towards the supply, then tax payable on reverse charge basis cannot be reduced from the value of supply that is paid to the supplier. And if included, then due effect to this understanding must flow by making the deduction from the payment.

(ICAI FAQ PUBLICATION 06-09-2017 REVERSE CHARGE: FAQ NO. 22)