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    <title>Value of taxable supply.</title>
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      <description>Value of supply is the transaction value where supplier and recipient are not related and price is sole consideration; value must include certain taxes and charges (other than specified GST Acts) when separately charged, amounts paid by recipient on supplier&#039;s behalf, incidental expenses (commission, packing), interest or penalties for delayed payment, and subsidies directly linked to price received by the supplier; discounts are excluded if invoiced at or before supply or if post-supply discounts meet agreement and input tax credit reversal conditions.</description>
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