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Definition of Consideration

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 1-2-2017 - GST DAILY DOSE OF UPDATION Taking further to our discussion, we are continuing our discussion the definitions given under Section 2 of revised GST law and comparing the same with .....

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or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the m .....

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e Central Government or a State Government: PROVIDED that a deposit, whether refundable or not, given in respect of the supply of goods or services shall not be considered as payment made for the supply unless the supplier applies the deposit as cons .....

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ht of decision of Supreme Court in the case of Maruti Suzuki Ltd. which states that subsidy provided by the government in form of adjusted payment of VAT will be treated as additional consideration and will be added in the assessable value of the goo .....

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