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Value of taxable supply

Section 15 - Uttar Pradesh SGST - TIME AND VALUE OF SUPPLY - Uttar Pradesh Goods and Services Tax Act, 2017 - Section 15 - 15. (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or .....

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fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act, 2017 (Act no. 12 of 2017) and the Goods and Services Tax (Compensation to States) Act, 2017 (Act no. 15 of 2017) if charged .....

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oth; (c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or bef .....

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Governments. Explanation.- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy. (3) The value of the supply shall not include any discount which is given- (a) b .....

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before the time of such supply and specifically linked to relevant invoices; and (ii) input tax credit as is 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 .....

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such supplies as may be notified by the Government on the recommendations of the Council shall be determined in such manner as may be prescribed. Explanation.- For the purposes of this Act,- (a) persons shall be deemed to be related persons if - (i) .....

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