Скачать или смотреть 🚀 Day 4 | Value of Supply (Section 15 & Rules 27–35) | IDT Sahaj Revision 2025 | Q&A | CA Final GST

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🔥 Welcome to Day 4 of IDT Sahaj Revision 2025!
In this session, we break down the most scoring yet technical chapter – Value of Supply under GST.
Complete coverage of Section 15 and Valuation Rules (27–35) along with Circulars, Q&A & Examples.

📌 Topics Covered:
✅ Section 15 – Valuation Mechanism
• Transaction Value, Inclusions & Exclusions
• Discounts – Timing, Conditions, and ITC impact
• Subsidy Treatment (Govt. vs Others)

✅ Rules 27 to 35 – Valuation in Special Cases
• Supply to Related/Distinct Persons
• Part-money Consideration
• Principal-Agent, Cost-based Valuation
• Online Gaming, Second-hand Goods, Air Tickets
• Foreign Currency, Insurance, Vouchers, Pure Agent

✅ Circulars & Clarifications
• Buy One Get One, Free Samples, Cashback
• Penal Interest & EMI Charges
• Corporate & Personal Guarantees
• Warranty Claims, Extended Warranties
• Rule 28(2), Rule 10(2), Rule 31B/31C, Rule 88B
• Section 15(3)(b)(ii) Evidence Mechanism

Tags
IDT Sahaj Revision 2025
CA Final IDT
CMA Final IDT
Value of Supply GST
Section 15 GST
Valuation Rules GST
Rule 27 GST
Rule 28 GST
Rule 29 GST
Rule 30 GST
Rule 31 GST
Rule 32 GST
Rule 33 GST
Rule 34 GST
Rule 35 GST
Discount under GST
Subsidy under GST
Free Samples GST
Buy One Get One GST
Corporate Guarantee GST
Personal Guarantee GST
Penal Interest GST
Warranty under GST
CA Mayank Trivedi
CA Final GST Revision
CMA Final GST Revision
GST Circulars 2024
GST Revision May 2025
GST Revision Nov 2025