Value of Supply | CA Inter GST Revision | Jan 27 | CA Karan Satija

Value of Supply - complete revision for CA Inter GST (Jan 2027 attempt) by CA Karan Satija. In this video we revise transaction value under Section 15(1), every inclusion under Section 15(2), pre-supply and post-supply discounts under Section 15(3), commercial vs tax credit notes, TCS under the Income Tax Act, staggered, volume and secondary discounts and no claim bonus. 📌 TOPICS COVERED IN THIS VIDEO (13 topics) 1. Value of Taxable Supply [Section 15(1)] - Transaction Value conditions (Unrelated parties, Price sole consideration) 2. Sec 15(2)(a): Inclusion of Non-GST Taxes, duties, cesses levied under other laws 3. Sec 15(2)(b): Inclusion of Supplier liability paid or incurred by the Recipient 4. Sec 15(2)(c): Inclusion of Incidental expenses, packing, commission, inspection charges 5. Sec 15(2)(d): Inclusion of Interest, late fee, or penalty for delayed payment of consideration 6. Sec 15(2)(e): Inclusion of Subsidies directly linked to price (Excluding Central & State Govt Subsidies) 7. Sec 15(3)(a): Exclusion of Pre-supply discount given before or at time of supply shown in invoice 8. Sec 15(3)(b): Exclusion of Post-supply discount established per agreement, linked to invoice, ITC reversed 9. Commercial Credit Notes vs Tax Credit Notes for Post-Supply Discounts 10. Treatment of TCS under Income Tax Act, 1961 in Valuation 11. Staggered Discounts / 'Buy More, Save More' Schemes 12. Volume Discounts & Secondary Discounts 13. No Claim Bonus (NCB) allowed by Insurance Companies 🎯 WHO SHOULD WATCH CA Inter students appearing in the January 2027 attempt who want a fast, exam-focused revision of Value of Supply for Paper 3: Taxation (Section B - GST). 📚 CA INTER GST REVISION SERIES - JAN 2027 Chapter-wise GST revision in 15 videos: Introduction to GST | Supply | Charge (RCM & Composition) | Place of Supply | Exemptions | Time of Supply | Value of Supply | Input Tax Credit | Registration | Tax Invoice, Credit & Debit Notes | Accounts & Records | E-Way Bill | Payment of Tax & TDS | ECO & TCS | Returns 🔔 SUBSCRIBE for the complete series: 👍 Like the video, share it with your CA Inter study group and comment your doubts below. Note: Always read this along with the latest ICAI study material and the amendments applicable to your attempt. #ValueOfSupply #CAInterGST #CAInterJan2027 #GST #CAInter #GSTRevision #CAKaranSatija #ICAI #CAInterTaxation #IndirectTax #CAStudents #CAIntermediate #Jan2027 #GSTValuation #TransactionValue #Section15 Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: