TMI BlogValue of taxable supplyX X X X Extracts X X X X X X X X Extracts X X X X ..... e supply are not related and the price is the sole consideration for the supply. (2) The transaction value under sub-section(1) shall include: (a) 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 and/or services; (b) the value, apportioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods and/or services at the time of, or before delivery of the goods or, as the case may be, supply of the services; (f) subsidies provided in any form or manner, linked to the supply; (g) any reimbursable expenditure or cost incurred by or on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be determined in such manner as may be prescribed in the rules. (i) the consideration, whether paid or payable, is not money, wholly or partly; (ii) the supplier and the recipient of the supply are related; (iii) there is reason to doubt the truth or accuracy of the transaction value declared by the supplier; (iv) business transactions undertaken by a pure agent, money changer, ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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