https://www.taxtmi.com/article/detailed?id=7899 Under Service Tax valuation (Section 67) the gross amount charged is the consideration received by the service provider and does not include goods or materials supplied free by the service recipient because no consideration flows to or accrues for the provider; by contrast, GST's Section 15 transaction value framework, which includes amounts the supplier is liable to pay but the recipient has borne, may require different treatment of recipient supplied materials for valuation. en-us Wed, 28 Feb 2018 06:26:51 +0530 Wed, 28 Feb 2018 06:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7899 Under Service Tax valuation (Section 67) the gross amount charged is the consideration received by the service provider and does not include goods or materials supplied free by the service recipient because no consideration flows to or accrues for the provider; by contrast, GST's Section 15 transaction value framework, which includes amounts the supplier is liable to pay but the recipient has borne, may require different treatment of recipient supplied materials for valuation. Articles Goods and Services Tax - GST Wed, 28 Feb 2018 06:26:51 +0530 https://www.taxtmi.com/article/detailed?id=7899