Ans: As per the CGST Act, any amount that the supplier is liable to pay forms a part of the value of the transaction. In such a case, even though the amount is paid by the recipient, the charges paid against transportation will be included in the value of supply.
- A registered person is sending semi-cooked food from his manufacturing unit at Gurgaon to his branch in Delhi. Is he required to pay any tax?
- A registered person is supplying manufactured food products to another person. Transportation charges are required to be paid by the supplier but are actually paid by the recipient. Whether these transportation charges would be added to the supply value?