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The inclusions specified in Section 15(2) which could be added to Transaction Value are as follows:

1. Any amounts paid by recipient that are obligation of supplier to pay;
2. Money value of goods or services provided free or at concession by recipient;
3. Royalties and license fees payable by recipient as a condition of supply;
4. Taxes levied under any other law(s) (other than SGST / CGST or IGST);
5. Expenses incurred by supplier before supply and charged separately;
6. Subsidy realized by supplier on the supply;
7. Reimbursements claimed separately by supplier;
8. Discounts allowed ‘after’ supply except when known before supply; (Discounts allowed as normal trade practice and reflected on the face of the invoice shall not be included).