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Contract price - to determine valuation of supply - Gurukul Kendra

GST-Basics/Practical

Contract price – to determine valuation of supply

September 20, 2018June 22, 2019 CA Harshita Raichandani 0 Comments CA HARSHITA, Contract price - to determine valuation of supply, GST, GURUKUL, GURUKUL KENDRA, HARSHITA, HARSHITA RAICHANDANI

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Contract price is more specifically referred to as ‘transaction value’ and that is the basis for computing tax.
However, when the price is influenced by factors like relationship of parties or where certain transactions are deemed to be supply, which do not have a price, the value has to be determined in accordance with the GST Valuation Rules.

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