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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 supply governed by transaction value; inclusions, discount exclusions and prescribed valuation methods explained.</h1> Value of supply is the transaction value when supplier and recipient are not related and price is sole consideration. The value includes separately charged non-GST taxes, amounts the supplier is liable for but paid by the recipient, incidental expenses (commission, packing), charges for acts done at or before delivery, interest or late fees, and subsidies directly linked to price except government subsidies. Discounts recorded in the invoice or established by pre-existing agreement with input tax credit reversal are excluded. Prescribed methods apply where transaction value cannot be determined and notified supplies follow prescribed valuation.

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