https://www.taxtmi.com/forum/issue?id=117204 Net weight is preferable and must be the weight shown on both the tax invoice and the e way bill, which must match; returnable packing is excluded from net weight and should be marked as 'Packing returnable' on both documents. Extraneous matter adhering to agricultural produce does not alter its character and its value must be included in the transaction value; overstating weight to account for such matter is improper. Whether packing costs are included in transaction value depends on contractual allocation and whether the recipient bears expenses; GST applies to the value charged for the supply. en-us Mon, 03 May 2021 22:54:57 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117204 Net weight is preferable and must be the weight shown on both the tax invoice and the e way bill, which must match; returnable packing is excluded from net weight and should be marked as 'Packing returnable' on both documents. Extraneous matter adhering to agricultural produce does not alter its character and its value must be included in the transaction value; overstating weight to account for such matter is improper. Whether packing costs are included in transaction value depends on contractual allocation and whether the recipient bears expenses; GST applies to the value charged for the supply. Discussion-Forum GST Mon, 03 May 2021 22:54:57 +0530 https://www.taxtmi.com/forum/issue?id=117204