Welcome to your Ch 20: Value of Supply (16 to 20)
16. Examine the following statements -
(i) Commission charged by the supplier is to be included in transaction value.
(ii) Packing cost not charged by the supplier is to be included in transaction value.
17. Determine whether following amounts shall form part of transaction value or not assuming they are not charged by the supplier either in the invoice or separately?
(i) Cost of durable and returnable packing materials.
(ii) Dharmada charges.
