Valuation of free Supply Material for WCT Service under GST

Read the following which is Section 15(2) of the CGST Act,

The value of supply shall include–––

(a)-

(b) 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;

Thus if value is provided by supplier then its value shall be included while computing the value under GST.

Further in Schedule I of the CGST Act, some services are deemed to be considered as supply without consideration and thus liable under GST. Value of goods supplied by client as per my interpretation should be considered under these and thus will be included while computing Value of supply under GST.