value

of Supply

supply x ustRannnexure
454 => value
of
X

S 15.

I
to *

I
(2) Ess b
Yalvator
YOS =
Transachon incuevor in
-
desclucion Ruks
value YOS
from Yos

Sechon 15419 I
value o which
supply is Made

If Any of Geer
Yos= Trancamon Valve if following I coeditors are

sansfiel
!

E
cordinor is -

Notsanstill
Yos F TY
11 Price = Sole considuanor
↓I
vos= Valvator
2 :

supplie & quipur are not related

Runs Mobile Sold
for 15000
Mr
y
eq X > .

15000 is sole Conviduation

Ty
- = 15000 -> 40s if ->
-> x&y Are not Related
S.2) Inclumors

1 Tones other than ust

If charged sycanatly
.
.

Note: Tes collect reduIncome Tax Alt-> Not Included

-

Situation VOS
Eq
.

Hypothetical - -

T . N 1 , 00 , 000
Ge S01d= #1100 000 >
,
Mr X Mr S 15(2)
Y
- . .

(UPS (Delhil Toxes othe

N TOR
levy & Generator than 4st
2 % on sam of
.

GST => 18 % (12x2 % ) 2000

ast
calculate yos &
payable NO]
-
1102
1000

East &18 % H 1 , 0 2 000

,

in 18360 .

is
Supplin by Recipient if
.
2 is in yos it
obligator
met
Includly
is not Includly in Ivo

④ Mr A
&530 000 to Mr
x
supply ,
Y
. .

④ Transportation charges
+O be
Incurey by Mix is Mry will
wel free delivery of As to its
premises .
 ⑰ Howwer Mr .

y Yay &2000 to
auway man or
behalf of
(ie
X which is not
adjuster 1
price =30 000 ,

NOS
Suppose Mr x .

Adjuste 2000

from
&

par by Mry saw value

Transachon Value 30 1 000

vos =>
+ S 15(2)
$30000
-

28000x
supp obligator met
by
-
.

Recipient -
2000
Pry 30000
-
2000 D M or
.

behalf
32000
-

- ↑
of X .

by supplie for supply

3 .
Incidutal pap charge
Mobile 801d
Mr x-> Mr
y
-

eq
-
-

value 150000

+
Dancing 10 , 000

3 =S inclusion As
pu
5 15
-

Freight 15 , 000
+

YOS -000

%
Any tent
changey for Anything dore
by
the
supplie in
respect
.

of supply -

- te
of supply or
before supply
eq espector changes/ Installation changel Hughtut changes etc .
 Duch
Pry 10 ,
from Mr A &F200/pc
calculator
·

eq 000ps of
.

Mry Askey for respector before deley

·
-

Mr X
charge less fee =30enor 000
· .
,

vos => (10 000p1

,

X 200pe) + 30 , 000 =
F20 10 , , 000 .

5
Int/cate fee/qually changey for delayed Paymen
.

IIX Issue ->> 117123 - creatquoy-ze-> Ant due on

yales .

Valve 10 ,000 *
Repet Plake payment or
1124
457812% 1 , 200 A
supplie change late
fee
+

-
=2000
11 , 200 -
- - I
L Dre
-

YOS = Val le21 Ust Included Mot Including

100
.

UST
t Rau*
. Issue
in NOS

late
feeinInclude 2000
X 100
- 1786 Valle

WexRate
951 = I
YOS
100 +12 21 ast
-

2000 Total

451- Dr Note : Invoice value value

of supply
.

: Invoice values
Cr Note value
of supply
.
64
- subsidy
I
↓ ↓
linked to
supply/Invoice Barke subsidy

b b lump sum
subsidy
Recovery from linked
C41s4 other Duron Not with

H /M40/ charit Trust)

·
supply
H Hi
Not Include -

↳cudel Mor Iuudel

in YOS

·
List Price =

15 00 000
, ,

HometoRece
Des
%subudy= -40 ,000
->

->
fobudy
·

=10 000
= .
1
-

YOs it : I subridy Ant

deel -

From IP

Price Afte
considering subridy
(a) ↳st =>

, 5 00 , , 000

M40 10 1 000
subsidy
+

X .
0 :S . , 10 1 000
5
-

LP
I
subsidy tot Not
decultly from
Ince
133 list
byore subsidy
=

consident 2 5 , 00 , 000
140 , 000)
-14 Subudy YOS 4 , 60 1 000
9 15231
-
exclusions
-

DISCOUNT
X -

Before or @ time
of supply After supply
D
a
include
on
If
Invoice
Menorey separately Excludey if
are
following
salstiel :
conditors

(a) Disc
IIX-1023 .
is As
per Agreement
1 100 ,000 (b) Disc is
value
linke with Invoice
.

- DISC
-
10 ,000 i Recipit Reverse ITC belonging -

90 1000 to Amount of discount

451 & 12% On
- 10/4/23
90 1 000 10 , 800 Goods to
-
· Mr.x sold pry on 2n ridlt
II
1100 100,
-

value clain IT
100000 I
By 12 , 000
- -
= =
.

Aust = 12000

112000

Give 5 % disc
· Mr .
x
promine
to
if try
makes with North
paymut one

Mr.y Paid Mrx 91823 (within (a)

·
on
-
 -> value =

5000
923 & unt - 1 , 12 , 000 x5 % =
5600 ->

600
-> 451 =

Credit Note II value > YOS

Hi
-> X =
457 11ab 1-1600
value 5000

+Ust Gro -

y
=
I7 (11600 .

5658
-

Gest ->
Dr . More
↓X
+ U .
Note->
Supplie
purpose to
peise Ivoice value

02
Tr 5, 00 , 000
5
& hil Assoc
"Borator" but college
+194 . . >

50 .
M. R 20 , 000

int
-
On D.P 12712 Mormal
fee 752
*

- * 100
Group =q32
me
because
-
dorohor
YOS 532412
-
- -
↑
X52 3 Revel
-
.