India Value of goods in case of inter-state supply by H.O. to branch office shall be ‘open market value’ under GST 07 August 201950 views1 min read Source: taxmann.com Taxable amount ITC can be availed on full GST charged on undiscounted supply invoice of goods/services issued by supplier Medicaments containing prebiotic & probiotic supplements, oral rehydration formulae and tonic are taxable @ 18% GST