Incidental expenses incurred before supply

Incidental expenses incurred before supply :

Incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of the goods or, as the case may be, supply of the services are includible in value – section 15(2)(c) of CGST Act.
Thus, expenses like weighment, loading in factory, inspection, testing before supply will be includible in ‘value’.