Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered recipients (1)

Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered recipients (1)Case-LawsGSTAAR holds that where goods are supplied to an unrelated person for a price that is

Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered recipients (1)
Case-Laws
GST
AAR holds that where goods are supplied to an unrelated person for a price that is the sole consideration, transaction value under s.15(1) of the CGST Act governs. Supplies to a related person are taxable supplies; valuation among related/distinct persons is to be determined per Rule 28 (open market value, like-ki

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