What goes into the taxable value

GST is charged on the transaction value, the price actually paid or payable. Several add-ons are part of it.

Usually included

• Packing, commission and incidental charges you bill
• Freight/transport if you charge it as part of the supply
• Any taxes other than GST, and interest or late fees for delayed payment

Excluded

Discounts shown on the invoice and given at the time of supply are deducted before GST. See GST on discounts. Lekhae applies line discounts before tax for you.