https://www.taxtmi.com/caselaws?id=780639 AAR held that valuation under s.15(1) is the transaction value where supply of cement/iron to an unrelated person is for a sole price. Supplies to a related person who can claim full ITC are treated as taxable supplies and the invoice value will be accepted as transaction value. A registered supplier of road transportation must issue proper documents even when supplying to unregistered recipients, but such GTA services to unregistered persons fall under the exemption in the cited notifications; accordingly the applicant is not liable to pay tax on those supplies. en-us Tue, 08 Jul 2025 00:00:00 +0530 Mon, 03 Nov 2025 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780639 AAR held that valuation under s.15(1) is the transaction value where supply of cement/iron to an unrelated person is for a sole price. Supplies to a related person who can claim full ITC are treated as taxable supplies and the invoice value will be accepted as transaction value. A registered supplier of road transportation must issue proper documents even when supplying to unregistered recipients, but such GTA services to unregistered persons fall under the exemption in the cited notifications; accordingly the applicant is not liable to pay tax on those supplies. Case-Laws GST Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780639