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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 15 CGST/SGST Act: Determining Transaction Value for GST Excludes Refundable Deposits, Certain Discounts Before Supply.</h1> The value of taxable supply for GST purposes is generally the transaction value, which refers to the price paid or payable when the parties involved are unrelated and the price is the sole consideration. Section 15 of the CGST/SGST Act specifies what should be included or excluded from this transaction value. For instance, refundable deposits and discounts given under certain conditions before or at the time of supply are not included in the transaction value.
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