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Section 15(2) (b) of CGST Act

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Atharv Sankliya

1359 Points Posted on 22 October 2023

Section 15(2) (b) of CGST act read as follows
any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
my question is that only liabilities of supplier relating to such supply is added to value of supply or the overall liabilities of supplier is added (eg bank loan etc)

Replies (3)

Manish

1248 Points Posted on 22 October 2023

Definitely “… in relation to such supply …”. It’s written in the provision.

Atharv Sankliya

1359 Points Posted on 22 October 2023

So if recipient pay bank loan of supplier then it will not considered for the purpose of sec 15(2) (b) of the act and dealt in other provision right sir??

Venkatesh Dangeti

CA Final

885 Points Posted on 07 April 2025

i have same doubt. Both should be included in value anyhow. supplier liability in relation to supply paid by recipient of supply to be included as per sec 15(2) (b). and if it is personal debt of supplier, to be included because the consideration is in response to, in respect of and for the inducement of the supply. This might be the correct view.