https://www.taxtmi.com/forum/issue?id=120769 Whether a price linked payment routed by a public sector unit on behalf of the Government is excluded from the value of supply under the government subsidy exclusion turns on the payment's legal character, the PSU's role (sovereign agent versus independent payer), and the contract terms allocating the payment; commercial discounts are distinct from sovereign or institutional subsidies and cannot be conflated. en-us Sat, 21 Feb 2026 13:04:05 +0530 Fri, 27 Feb 2026 04:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120769 Whether a price linked payment routed by a public sector unit on behalf of the Government is excluded from the value of supply under the government subsidy exclusion turns on the payment's legal character, the PSU's role (sovereign agent versus independent payer), and the contract terms allocating the payment; commercial discounts are distinct from sovereign or institutional subsidies and cannot be conflated. Discussion-Forum GST Sat, 21 Feb 2026 13:04:05 +0530 https://www.taxtmi.com/forum/issue?id=120769