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of <h1>Section 15 of Gujarat GST Act, 2017: Defines taxable supply value, includes taxes and expenses, excludes discounts and government subsidies.</h1> The Gujarat Goods and Services Tax Act, 2017, Section 15, defines the value of taxable supply as the transaction value, which is the price paid or payable when the supplier and recipient are not related and the price is the sole consideration. The value includes taxes, duties, incidental expenses, and subsidies linked to the price, excluding government subsidies. Discounts recorded in invoices or established by agreement are excluded. If the value cannot be determined, it will be prescribed by law. Related persons include those with significant control or business relationships, and the term 'person' includes legal entities.
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