What deductions are allowed from the transaction value

A. Discounts mention on invoice

B. Packing Charges mention on invoice

C. Any amount paid by customer on behalf of the supplier

D. Freight charges mention on invoice

Answer: Option A

Solution(By Examveda Team)

Discounts given before or at the time of supply will be allowed as deduction from transaction value. Such discounts must be clearly mentioned on the invoice.