Transaction value inclusions require specified taxes, supplier borne amounts, incidental expenses, interest and linked subsidies to be added. Section 15(2) requires inclusion in transaction value of taxes, duties, cesses, fees and charges (other than SGST/CGST and Compensation Act levies) when separately charged; amounts the supplier is liable to pay but borne by the recipient and not included in price; incidental expenses such as commission and packing charged by the supplier for acts at or before delivery; interest, late fees or penalties for delayed payment; and subsidies directly linked to the price excluding Central and State Government subsidies.
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 inclusions require specified taxes, supplier borne amounts, incidental expenses, interest and linked subsidies to be added.
Section 15(2) requires inclusion in transaction value of taxes, duties, cesses, fees and charges (other than SGST/CGST and Compensation Act levies) when separately charged; amounts the supplier is liable to pay but borne by the recipient and not included in price; incidental expenses such as commission and packing charged by the supplier for acts at or before delivery; interest, late fees or penalties for delayed payment; and subsidies directly linked to the price excluding Central and State Government subsidies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
