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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Transaction value as taxable supply basis: applies where parties are unrelated and price is the sole consideration, with inclusions and exclusions.</h1> The value of a taxable supply for GST is ordinarily the transaction value, i.e., the price paid or payable where parties are not related and price is the sole consideration; refundable deposits are excluded and discounts allowed before or at the time of supply reduce the transaction value.

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