Rate Difference Payments Excluded from Transaction Value in GST Valuation u\/s 15(3)(b) of CGST Act.
Case-Laws
GST
Valuation under GST – Reduction on account of Discount – Section 15(3)(b) of the CGST Act – Whether the amount paid to authorized dealers towards \u201crate difference\u201d after effecting the supply of goods by the applicant to aforesaid dealers can be considered for the purpose of arriving at the 'transaction value' in terms of Section 15 of the CGST Act? – Held no.
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