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<h1>Transaction value inclusions govern GST taxable value, covering royalties, taxes under other laws, subsidies and post-supply discounts.</h1> Section 15(2) specifies additions to transaction value for GST valuation: amounts paid by the recipient that the supplier must pay; money value of goods or services supplied free or at a concession by the recipient; royalties and license fees payable by the recipient as a condition of supply; taxes under other laws (excluding SGST/CGST/IGST); pre-supply expenses charged separately; subsidies realized by the supplier; separately claimed reimbursements; and discounts allowed after supply except those known before supply or routinely invoiced.