https://www.taxtmi.com/article/detailed?id=13965 Valuation of imported services from related parties affects GST, Customs and Income Tax. GST applies reverse charge where the recipient is in India and uses transaction value under Section 15, resorting to CUP, Cost Plus or Profit methods when related-party pricing is unreliable. Customs applies transaction value with relationship adjustments and similar alternative methods when necessary, relevant where services are bundled with goods or IP. Income Tax transfer-pricing requires Arm's Length Price and documentation; adjustments may diverge from GST and customs valuations, necessitating coordinated compliance to avoid mismatches. en-us Mon, 31 Mar 2025 08:42:25 +0530 Mon, 31 Mar 2025 08:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13965 Valuation of imported services from related parties affects GST, Customs and Income Tax. GST applies reverse charge where the recipient is in India and uses transaction value under Section 15, resorting to CUP, Cost Plus or Profit methods when related-party pricing is unreliable. Customs applies transaction value with relationship adjustments and similar alternative methods when necessary, relevant where services are bundled with goods or IP. Income Tax transfer-pricing requires Arm's Length Price and documentation; adjustments may diverge from GST and customs valuations, necessitating coordinated compliance to avoid mismatches. Articles Customs - Import - Export - SEZ Mon, 31 Mar 2025 08:42:25 +0530 https://www.taxtmi.com/article/detailed?id=13965