Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Transaction Value Accepted if Relationship Doesn't Influence Price: Rule 3(4) and Section 15 Explained</h1> The transaction value declared under section 15(1) of the GST framework can be accepted after verifying the inclusions outlined in section 15(2). It remains acceptable even if the supplier and recipient are related, as long as their relationship has not influenced the transaction price. This is in accordance with Rule 3(4) of the draft GST valuation rules.
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