alleryStart learning →An expense of the supplier paid by the recipient and not in the price is
Aexcluded from the value
Bexcluded if below Rs 5,000
Cincluded in the value
Dadded only with consent
Answer & Solution
Correct answer: C. included in the value
Section 15(2)(b) includes any amount the supplier is liable to pay but which the recipient incurred and which is not in the price.
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