TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Understanding GST Valuation: Section 15 Explains Transaction Value, Inclusions, Exclusions, and Special Rules for Certain Goods.</h1> The valuation of taxable supply under GST is based on the transaction value, which is the price paid or payable when parties are not related, and price is the sole consideration. Section 15 of the CGST/SGST Act details inclusions and exclusions from transaction value, such as refundable deposits and certain discounts. Valuation Rules apply when the transaction value is unreliable, such as when parties are related or consideration is not entirely monetary. Specific rules exist for second-hand goods, repossessed goods, construction services, and lotteries, detailing how to calculate the taxable value in these cases.
TaxTMI 
TaxTMI 
