Shri Keshri Pvt, Ltd., a registered supplier from Rajasthan, furnishes the following information relating to goods sold by it to Shri Balaji Pvt. Ltd. in Rajasthan, during the month of December, 2025: S. No. Particulars

Computation of value of taxable supply made by Shri Keshri Pvt. Ltd. to Shri Balaji Pvt. Ltd. for the month of December, 2025 Particulars Amount (₹) Price of the goods other than below item 1,00,000 Installation and testing charges 25,000 [Any amount charged for anything done by the supplier in respect of the supply of goods at the time of/before delivery of goods is includible in the value of supply in terms of section 15(2) (c).] Less: Freight Charges Nil [Though the freight charges are included in Invoice. Hence it is includable in the value of supply in term of section 15(2) (c). So do not deduct from the price of goods. Less: Additional 1% discount at year end Nil [Though the additional discount is established before/at the time of supply, it is not deductible from the value of supply in terms of section 15(3)(b) as the same is not linked to any specific transaction and is adjusted by the parties at the end of the financial year.] Late fees for delayed payment [Not includible since the same is waived off] Nil Weighment charges paid to Radhe Pvt. Ltd. on behalf of Shri Keshri Pvt. Ltd. 6,000 [Any amount that the supplier is liable to pay in relation to the supply but has been incurred by the recipient and not included in the price actually paid or payable for the goods, is includible in the value of supply in terms of section 15(2)(b)] Value of taxable supply 1,31,000