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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 determined by transaction value, including specified charges and subsidies, with defined exclusions for qualifying discounts.</h1> Value of supply is the transaction value-price actually paid or payable between unrelated parties when price is sole consideration-and includes specified taxes and charges, amounts borne by recipient, incidental expenses, interest or late fees, and subsidies linked to price. Discounts recorded on invoice or covered by pre-existing discount agreements with reversal of attributable input tax credit are excluded. Where transaction value cannot be determined, valuation follows prescribed methods and notified supplies may have prescribed valuation. Related persons and inclusion of legal persons are defined for valuation purposes.

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