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Packing and incidental expenses charged by the supplier to the recipient are:
AExcluded from value
BIncluded in value under Sec 15(2)(c)
CIncluded only if separately invoiced
DExcluded if below Rs 1,000
Answer & Solution
Correct answer: B. Included in value under Sec 15(2)(c)
1. Sec 15(2)(c) — incidental expenses including commission and packing charged by the supplier to the recipient form part of the value of supply.
2. Also included: any amount charged by supplier for anything done in respect of the supply at the time of or before delivery.
3. This applies whether or not these are separately invoiced.
_Source: ICAI BoS CA Final Paper 8, Ch 5 "Value of Supply", §Sec 15(2)(c)_
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