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Valuation of supply - Only the subsidies provided by Central...

Subsidies not affecting supply price are included in GST value; Section 15(2)(e) exclusion not applicable.

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GSTSeptember 25, 2023Case LawsAAR

Valuation of supply - Only the subsidies provided by Central Government and State Governments which are directly linked to the price and affects the price of supply are not a part of value of supply. Hence the exclusion provided in Section 15(2)(e) is not applicable in the instant case and the subsidies provided by Central Government and State Governments cannot be excluded in determining the value of supply. - AAR

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