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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 is includible in value.

Valuation of Supply Section 15 of CGST Act— The applicant seeks advance ruling on Whether the HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant as per Section 15 of the CGST Act, 2017? And more particularly under sub-section (2) (b) of Section 15 of the CGST Act”,

Held that— 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 is includible in value.

The HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant.—Pulluri Mining & Logistics Private Limited, In Re… [2020] 24 TAXLOK.COM 058 (AAR-AP)

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