What are the inclusions specified in Section 15(2) which could be added to Transaction Value?

The inclusions specified in Section 15(2) which could
be added to Transaction Value are as follows:
a) Any amounts paid by recipient that are
obligation of supplier to pay;
b) Money value of goods or services provided free
or at concession by recipient;
c) Royalties and license fees payable by recipient
as a condition of supply;
d) Taxes levied under any other law(s) (other than
SGST / CGST or IGST);
e) Expenses incurred by supplier before supply and
charged separately;
f) Subsidy realized by supplier on the supply;
g) Reimbursements claimed separately by
supplier;
h) Discounts allowed ‘after’ supply except when
known before supply; (Discounts allowed as a
normal trade practice and reflected on the face
of the invoice shall not be included).