Inclusion under Sec 15(2)(b) — 'any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient':

1. Sec 15(2)(b) — when the supplier is liable to pay an amount in relation to the supply but the recipient pays it instead, that amount is added to the value of supply. 2. Example: supplier liable for transport but the recipient pays the freight directly — freight is included in value. 3. Reverse of a pure-agent situation: here supplier's own obligation, not recipient's. _Source: ICAI BoS CA Final Paper 8, Ch 5 "Value of Supply", §Sec 15(2)(b)_