https://www.taxtmi.com/manuals?id=1820 Valuation for GST is ordinarily based on the transaction value, the price paid or payable where parties are unrelated and price is sole consideration; Section 15 prescribes inclusions (taxes and charges other than CGST/SGST and compensation cess, amounts borne by recipient, incidental expenses, interest/penalty, and subsidies linked to price) and exclusions (properly recorded pre supply discounts), permits deduction for specified post supply discounts, and requires recourse to Valuation Rules when transaction value cannot be determined, with special valuation rules for second hand goods, repossessed goods, works contracts involving land, and lottery tickets. en-us Tue, 08 Jan 2019 14:59:00 +0530 Tue, 08 Jan 2019 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1820 Valuation for GST is ordinarily based on the transaction value, the price paid or payable where parties are unrelated and price is sole consideration; Section 15 prescribes inclusions (taxes and charges other than CGST/SGST and compensation cess, amounts borne by recipient, incidental expenses, interest/penalty, and subsidies linked to price) and exclusions (properly recorded pre supply discounts), permits deduction for specified post supply discounts, and requires recourse to Valuation Rules when transaction value cannot be determined, with special valuation rules for second hand goods, repossessed goods, works contracts involving land, and lottery tickets. Manuals GST Tue, 08 Jan 2019 14:59:00 +0530 https://www.taxtmi.com/manuals?id=1820