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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 taxable supply defines GST liability; transaction value includes specified charges and restricts discounts under invoice rules.</h1> Value of taxable supply is the transaction value-the price actually paid or payable when supplier and recipient are not related and price is sole consideration-with specified inclusions (separately charged taxes and duties other than certain Acts, amounts paid by recipient but liable by supplier, incidental expenses, interest/penalties, and subsidies linked to price). Discounts recorded on invoice or documented post-supply discounts with reversal of input tax credit are excluded. Valuation rules or notified categories apply where transaction value cannot be determined; related persons are broadly defined.

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