Section 15 - Value of taxable supply. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

..... oods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; (b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both; (c) incidental expenses, including commission and packing, charged by the supplier to the recipient .....

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Section 15 - Value of taxable supply. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... s attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply. (4) Where the value of the supply of goods or services or both cannot be determined under sub-section (1), the same shall be determined in such manner as may be prescribed. (5) Notwithstanding anything contained in sub-section (1) or sub-section (4), the value of such supplies as may be notified by the Government on the recommendations of the Council shall be determine .....

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Section 15 - Value of taxable supply. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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