Transaction value acceptance requires checking prescribed inclusions and ensuring related-party pricing was not influenced. Transaction value under section 15(1) can be accepted after examining prescribed inclusions, and may be accepted for related parties where the relationship did not influence the price, consistent with Rule 3(4) of the draft GST valuation rules.
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Provisions expressly mentioned in the judgment/order text.
Transaction value acceptance requires checking prescribed inclusions and ensuring related-party pricing was not influenced.
Transaction value under section 15(1) can be accepted after examining prescribed inclusions, and may be accepted for related parties where the relationship did not influence the price, consistent with Rule 3(4) of the draft GST valuation rules.
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