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Payment of salary by the supplier to be included in value of supply for the purpose of GST

Dealer is required to reverse input tax credit proportionate to the reduction in value of supply

The amortised cost of FOC Re supplied tools shall be added to the value of Supply : AAR

Valuation of Supply in case of Agents and Pure Agent Concept in GST

Rule 35 of CGST Rules -Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
