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

The inclusions specified in Section 15(2) which could
be added to Transaction Value are as follows:

  1. Any amounts paid by recipient that are
    obligation of supplier to pay;
  2. Money value of goods or services provided free
    or at concession by recipient;
  3. Royalties and license fees payable by recipient
    as a condition of supply;
  4. Taxes levied under any other law(s) (other than
    SGST / CGST or IGST);
  5. Expenses incurred by supplier before supply and
    charged separately;
  6. Subsidy realized by supplier on the supply;
  7.  Reimbursements claimed separately by
    supplier;
  8. Discounts allowed ‘after’ supply except when
    known before supply; (Discounts allowed as a
    normal trade practice and reflected on the face
    of the invoice shall not be included).