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📚 Learn › Paper 3 — Taxation › Chapter

GST — Value of Supply

CGST Act section 15 and the Valuation Rules — transaction value, inclusions/exclusions, discounts and special valuation methods. A short but high-yield chapter, expect 4–6 marks.

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2 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
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All lessons

1
Section 15 — Value of Taxable Supply
Section 15 CGST Act: Learn how to calculate GST taxable value — what to add, what to deduct, and discount rules explained for CA Inter May 2
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2
Valuation Rules under CGST (Rule 27–35)
GST Valuation Rules 27–35 under CGST explained for CA Inter: when they apply, the rule hierarchy, cost method, pure agent, and inclusive tax
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