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of <h1>Rajasthan GST Act 2017, Section 15: Determining Transaction Value for Taxable Supply with Unrelated Parties and Price Consideration.</h1> The Rajasthan Goods and Services Tax Act, 2017, Section 15, outlines the value of taxable supply as the transaction value, which is the price paid or payable when the supplier and recipient are unrelated, and price is the sole consideration. It includes additional charges such as taxes, duties, fees, and subsidies linked to the price, excluding government subsidies. Discounts are excluded if recorded in the invoice or agreed upon before supply. If the transaction value cannot be determined, it will be prescribed by the government. Related persons are defined based on business relationships or control, and legal persons are included.
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