Amount paid for GST rate diff. after effecting supply can’t be considered as part of transaction value

Re. M/s. Ultra tech Cement Limited (AAR Maharashtra)

Question. 1. Whether the amount paid to authorized dealers towards “rate difference” after effecting the supply of goods by the applicant to aforesaid dealers can be considered for the purpose of arriving at the ‘transaction value’ in terms of Section 15 of the CGST Act.

Answer. Answered in the negative.

Question. 2. Whether the amount paid to

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