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        Question 6 - Can the transaction value declared under section 15(1) be accepted?

        Faq On GST (2nd Edition) Dated 31.3.2017
        Chapter 6
        Valuation in GST

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        Transaction value acceptance can be upheld if inclusions are examined and related-party pricing is not influenced. The declared transaction value may be accepted after assessing and accounting for the inclusions specified by the valuation framework; it can be accepted between related parties only if the relationship did not influence the price, otherwise adjustments are required.
                          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.

                                Transaction value acceptance can be upheld if inclusions are examined and related-party pricing is not influenced.

                                The declared transaction value may be accepted after assessing and accounting for the inclusions specified by the valuation framework; it can be accepted between related parties only if the relationship did not influence the price, otherwise adjustments are required.


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