https://www.taxtmi.com/article/detailed?id=15994 Materials supplied free of cost by a service recipient do not constitute consideration and therefore cannot be included in the taxable value of supply under GST; Section 15 requires valuation based on the transaction value actually paid or payable, and its specified additions do not permit adding items that never formed part of the supplier's received consideration. en-us Tue, 10 Mar 2026 09:25:10 +0530 Tue, 10 Mar 2026 16:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15994 Materials supplied free of cost by a service recipient do not constitute consideration and therefore cannot be included in the taxable value of supply under GST; Section 15 requires valuation based on the transaction value actually paid or payable, and its specified additions do not permit adding items that never formed part of the supplier's received consideration. Articles Goods and Services Tax - GST Tue, 10 Mar 2026 09:25:10 +0530 https://www.taxtmi.com/article/detailed?id=15994