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

GST

September 25, 2023

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

GST

September 25, 2023

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