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of <h1>Section 15 of Uttar Pradesh GST Act: Taxable Supply Value Includes Taxes, Fees, and Excludes Discounts on Invoice.</h1> The Uttar Pradesh Goods and Services Tax Act, 2017, Section 15, outlines the value of taxable supply, which is the transaction value paid for goods or services when the supplier and recipient are unrelated, and the price is the sole consideration. The value includes taxes, duties, fees, charges, expenses, interest, penalties, and subsidies linked to the price, excluding government subsidies. Discounts are excluded if recorded in the invoice or linked to an agreement. If the value cannot be determined, it is prescribed by the government. Related persons are defined by business relationships, control, or family ties, and include legal persons and sole agents or distributors.
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