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of <h1>Kerala GST Ordinance 2017, Section 15: Valuation of Taxable Supplies Includes Transaction Value, Extra Costs, and Special Provisions.</h1> The Kerala Goods and Services Tax Ordinance, 2017, Section 15, outlines the valuation of taxable supplies. The value is primarily the transaction value, which is the price paid or payable when the supplier and recipient are unrelated, and the price is the sole consideration. It includes additional costs like taxes, duties, fees, and other charges, except those under specified GST acts, as well as expenses incurred by the recipient but payable by the supplier. Discounts are excluded if recorded in the invoice or linked to agreements. Special provisions apply if the value cannot be determined or as notified by the government. Related persons are defined by specific criteria.
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