Shri Narayan Pvt. Ltd., a registered supplier, furnishes the following information relating to goods sold by it to Shri Ram Pvt. Ltd.- S. No.…

(a) Computation of value of taxable supply made by Shri Narayan Pvt. Ltd. to Shri Ram Pvt. Ltd. Particulars Amount (₹) Price of the goods 1,00,000 Municipal tax [Includible in the value as per section 15(2)(a) of the CGST Act, 2017] 2,000 Inspection charges [Any amount charged for anything done by the supplier in respect of the supply of goods at the time of/before delivery of goods is includible in the value as per section 15(2) (c) of the CGST Act, 2017] 15,000 Subsidy received from Shri Shyam Trust [Since the subsidy is received from a non-Government body and directly linked to the supply, the same is includible in the value in terms of section 15(2) (e) of the CGST Act, 2017] 50,000 Late fees for delayed payment [Not includible since the same is waived off] Nil Weighment charges paid to Radhe Pvt. Ltd. on behalf of Shri Narayan Pvt. Ltd. [Any amount that the supplier is liable to pay in relation to the supply but has been incurred by the recipient and not included in the price actually paid or payable for the goods, is includible in the value of supply in terms of section 15(2) (b) of the CGST Act, 2017] 2,000 Value of taxable supply 1,69,000