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of <h1>Understanding Taxable Supply Value Under Andhra Pradesh GST Act 2017: Transaction Value, Inclusions, and Exclusions Explained</h1> The value of a taxable supply under the Andhra Pradesh Goods and Services Tax Act, 2017, is the transaction value, which is the price paid or payable when the supplier and recipient are unrelated and the price is the sole consideration. The value includes taxes, duties, fees, incidental expenses, and subsidies linked to the price, excluding government subsidies. Discounts are excluded if recorded in the invoice or established by agreement. If the value cannot be determined, it is prescribed by law. Related persons are defined by business relationships, control, or family ties. Legal persons are also included in this definition.
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