Subsidy on goods received under a scheme notified by Rajasthan Govt. not includible in value of goods

GST/Excise & Customs: Where assessee had a factory in Rajasthan and under a scheme notified by Rajasthan Government it was eligible for subsidy and as per scheme it was required to deposit VAT/CST/SGST at applicable rate with Government and in terms of scheme will be entitled to disbursement of subsidy by appropriate authorities, such subsidy amount was not liable to be included in value of goods cleared by assessee

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