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of <h1>Section 15 of Himachal Pradesh GST Act Defines Taxable Supply Value Based on Transaction Value and Exclusions</h1> The Himachal Pradesh Goods and Services Tax Act, 2017, Section 15, outlines the value of taxable supply, defined as the transaction value when the supplier and recipient are unrelated and price is the sole consideration. It 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 established by agreement, with input tax credit adjustments. If the value cannot be determined, prescribed methods apply. Related persons are defined by business relationships, control, or family ties, and include legal persons and business associations.
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