Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Value of taxable supply.

Section 15 - Maharashtra SGST - TIME AND VALUE OF SUPPLY - GST - States - 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 payable for the said supply of goods .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

w 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 supplier is liable to pay in relati .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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) interest or late fee or penalty for d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 been duly recorded in the invo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 be determined under sub-secti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cil 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 another s businesses ; (ii) such persons .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version