fix: Common Taxes for BOE and Subcontracting (backport #2515)

[Ninad1306]

This is a backport of pull request #2515.

_{Huly®: IC-2928}

[codecov]

Codecov Report

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

Project coverage is 59.75%. Comparing base (65289ea) to head (a3c598e).
Report is 28 commits behind head on version-15-hotfix.

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

Additional details and impacted files

@@                  Coverage Diff                  @@
##           version-15-hotfix    #2802      +/-   ##
=====================================================
- Coverage              59.96%   59.75%   -0.22%     
=====================================================
  Files                    123      122       -1     
  Lines                  12114    12035      -79     
=====================================================
- Hits                    7264     7191      -73     
+ Misses                  4850     4844       -6     

Files with missing lines	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	84.59% <100.00%> (ø)
...dia_compliance/gst_india/utils/taxes_controller.py	92.30% <100.00%> (+1.17%)	⬆️
...st_india/report/gstr_3b_details/gstr_3b_details.py	38.58% <0.00%> (ø)

[vorasmit]

This may also be used where this table doesn't exist. I guess we should make provision for the same.

[india-compliance-bot]

🎉 This PR is included in version 15.14.3 🎉

The release is available on GitHub release

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