What are the inclusions specified in Section 15(2) which could be added to Transaction Value?

Question 13 – Draft-Bills-Reports – Valuation in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 13 – Q 13. What are the inclusions specified in Section 15(2) which could be added to Transaction Value? Ans. The inclusions specified in Section 15(2) which could be added to Transaction Value are as follows: a) Any amounts paid by recipient that are obligation of supplier to pay; b) Money value of goods or services provided free or at concession by recipient; c) Royalties and

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