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In this video, we will cover **Chapter 8 – Value of Supply under GST (Section 15)** in a **simple, detailed, and exam-oriented manner** specially for **BCom & BBA students**.

This chapter is very important for exams (5–10 marks questions) and also forms the base for **numerical problems in GST**.

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**Topics Covered in This Lecture:**

Meaning of Value of Supply
Transaction Value (Section 15(1))
Conditions: Price is the Only Consideration
Related Persons (Concept + Examples)
Inclusions in Value (Section 15(2))
Exclusions / Discounts (Section 15(3))
Section 15(4) – When value cannot be determined
Section 15(5) – Special valuation rules
Practical Numerical Questions
Case Study Based Explanation

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**Why This Video is Important?**

Covers full theory + practical questions
Helps in **DU, BCom, BBA exams preparation**
Easy language + real-life examples
Perfect for **last-day revision + concept clarity**

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**About Channel – CWG for BCOM**

This channel is dedicated to helping students of:
BCom
BBA
CA Foundation

We provide:
Detailed Concept Lectures
Numerical Problems
Exam-Oriented Notes
One Shot Revision Videos

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