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Value of taxable supply.

Section 15 - Chhattisgarh SGST - TIME AND VALUE OF SUPPLY - Chhattisgarh 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 pa .....

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es and charges levied under any law for the time being in force other than this Act, the Central 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 su .....

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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 before delivery of goods or supply of services; (d) intere .....

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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) before or at the time of the supply if such discount has .....

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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 value of the supply of goods or services or both cannot b .....

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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) such persons are officers or directors of one .....

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