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<h1>Transaction value inclusions require specified taxes, supplier borne amounts, incidental expenses, interest and linked subsidies to be added.</h1> 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.