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          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.

          <h1>Value of taxable supply: transaction value governs valuation, with specific inclusions and discount rules determining taxable value.</h1> Section 15 designates the transaction value as the value of taxable supply where supplier and recipient are not related and price is sole consideration, and mandates inclusion in value of certain taxes and charges, amounts paid by recipient on supplier's behalf, incidental expenses, interest and penalties, and subsidies linked to price. It excludes specified discounts when invoiced or when post-supply discounts meet agreement and input tax credit reversal conditions. Where transaction value is inapplicable, value is to be determined by prescribed methods and notified categories may be valued as prescribed. The section defines related persons for these purposes.

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