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of <h1>Understanding Transaction Value Under Jharkhand GST Act 2017: Key Inclusions and Exclusions in Taxable Supply Value</h1> Under the Jharkhand Goods and Services Tax Act, 2017, the value of a taxable supply is defined 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. This value includes taxes, fees, and charges (excluding those under this Act), supplier-incurred expenses paid by the recipient, incidental expenses, late payment penalties, and certain subsidies. Discounts are excluded if recorded at supply time or established by prior agreement. If the value cannot be determined, prescribed methods apply. Related persons include those with significant control or business relationships.
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