Valuation of taxable supply - inclusion of subsidy amount granted to the farmer - It has no bearing on...

Valuation of taxable supply - inclusion of subsidy amount granted to the farmer - It has no bearing on the price and hence on the value of supply made by the applicant to the farmer and is not covered under section 15(2)(e) of the CGST Act, 2017. - There is no question of excluding the amount of assistance or subsidy received from the transaction value or value of taxable supply. - AAR .....

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