valuation - supply includes

[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;

please explain this provision, with example, whether supplier will reimburse for those expenses or buyer have to short pay for expenses incurred by buyer.

Suppose the supplier is liable to buy some mould which costs 10k. But he tells the recipient to buy it and give it to him and this amount is not included in the price charged. Then the supplier should include in this transaction value 10k for the purpose of calculating GST.


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