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GST on Government Subsidies and State Incentives in India: When a Subsidy Increases the Taxable Value and How Incentive Schemes Are Treated
OCT 26, 2026·5 min read·Roshan R·India
Subsidies from the government are generally kept out of GST value, but subsidies from private parties may be included. Learn the rule in section 15(2)(e), how incentive schemes are treated and the documentation that supports the position.
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