Value of taxable supply under GST:
Value of taxable supply shall include:-
Any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than under GST,
Any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both,
Incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply,
Interest or late fee or penalty for delayed payment of any consideration for any supply;
Subsidies directly linked to the price excluding subsidies provided by the CG or SG
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