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of <h1>Understanding Taxable Supply Valuation Under Section 15 of Chhattisgarh GST Act 2017: Key Components and Methods</h1> The Chhattisgarh Goods and Services Tax Act, 2017, Section 15, outlines the determination of the value of taxable supplies. The value is the transaction price paid or payable when the supplier and recipient are unrelated, and price is the sole consideration. It includes additional charges such as taxes, duties, and incidental expenses, excluding discounts recorded in invoices. Subsidies linked to price, except those from the government, are included. If the value cannot be determined through the transaction price, prescribed methods apply. Related persons are defined by business relationships, control, or family ties, impacting the determination of value.
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