https://www.taxtmi.com/article/detailed?id=15502 For supplies to unrelated recipients where price is the sole consideration, value is the transaction value under Section 15(1); for supplies to related persons eligible for full input tax credit the invoice value is deemed the open market value under Rule 28; transportation of goods by road to unregistered persons without consignment notes does not qualify as GTA and is exempt from GST under serial number 21A of Notification No. 32/2017 CT (Rate). en-us Thu, 27 Nov 2025 10:26:04 +0530 Thu, 27 Nov 2025 10:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15502 For supplies to unrelated recipients where price is the sole consideration, value is the transaction value under Section 15(1); for supplies to related persons eligible for full input tax credit the invoice value is deemed the open market value under Rule 28; transportation of goods by road to unregistered persons without consignment notes does not qualify as GTA and is exempt from GST under serial number 21A of Notification No. 32/2017 CT (Rate). Articles Goods and Services Tax - GST Thu, 27 Nov 2025 10:26:04 +0530 https://www.taxtmi.com/article/detailed?id=15502