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of <h1>Understanding Taxable Supply Value: Key Points from Section 15 of West Bengal GST Act 2017</h1> The West Bengal Goods and Services Tax Act, 2017, Section 15, defines the value of taxable supply as the transaction value, which is the price paid or payable when the supplier and recipient are unrelated and the price is the sole consideration. It includes taxes, duties, fees, charges, expenses, interest, penalties, and subsidies linked to the price, excluding government subsidies. Discounts are excluded if documented at supply time or agreed upon before supply and linked to invoices. If value determination under standard conditions is not possible, prescribed methods apply. Related persons include business partners, employees, or those with significant control or ownership.
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