fix: Common Taxes for BOE and Subcontracting

[Ninad1306]

closes #2494

_{Huly®: IC-2633}

[codecov]

Codecov Report

Attention: Patch coverage is 94.44444% with 1 line in your changes missing coverage. Please review.

Project coverage is 60.37%. Comparing base (7379908) to head (6f9ec6d).
Report is 12 commits behind head on develop.

Files	Patch %	Lines
...st_india/report/gstr_3b_details/gstr_3b_details.py	0.00%	1 Missing ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##           develop    #2515      +/-   ##
===========================================
+ Coverage    60.00%   60.37%   +0.37%     
===========================================
  Files          120      119       -1     
  Lines        11520    11441      -79     
===========================================
- Hits          6912     6907       -5     
+ Misses        4608     4534      -74     

Files	Coverage Δ
...e/gst_india/doctype/bill_of_entry/bill_of_entry.py	83.88% <100.00%> (-2.81%)	⬇️
...gst_india/doctype/gstr_3b_report/gstr_3b_report.py	84.82% <100.00%> (ø)
...dia_compliance/gst_india/utils/taxes_controller.py	80.00% <100.00%> (+56.61%)	⬆️
...st_india/report/gstr_3b_details/gstr_3b_details.py	38.40% <0.00%> (ø)

... and 2 files with indirect coverage changes