<?xml version="1.0"?>
<oembed><version>1.0</version><provider_name>Taxmann Blog</provider_name><provider_url>https://www.taxmann.com/post</provider_url><title>Insights of Valuation Provisions under GST</title><type>rich</type><width>600</width><height>338</height><html>&lt;blockquote class="wp-embedded-content" data-secret="IdGmVNuDvp"&gt;&lt;a href="https://www.taxmann.com/post/blog/insights-of-valuation-provisions-under-gst/"&gt;Insights of Valuation Provisions under GST&lt;/a&gt;&lt;/blockquote&gt;&lt;iframe sandbox="allow-scripts" security="restricted" src="https://www.taxmann.com/post/blog/insights-of-valuation-provisions-under-gst/embed#?secret=IdGmVNuDvp" width="600" height="338" title="&#x201C;Insights of Valuation Provisions under GST&#x201D; &#x2014; Taxmann Blog" data-secret="IdGmVNuDvp" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"&gt;&lt;/iframe&gt;&lt;script&gt;
/*! This file is auto-generated */
!function(d,l){"use strict";l.querySelector&amp;&amp;d.addEventListener&amp;&amp;"undefined"!=typeof URL&amp;&amp;(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&amp;&amp;!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i&lt;o.length;i++)o[i].style.display="none";for(i=0;i&lt;a.length;i++)s=a[i],e.source===s.contentWindow&amp;&amp;(s.removeAttribute("style"),"height"===t.message?(1e3&lt;(r=parseInt(t.value,10))?r=1e3:~~r&lt;200&amp;&amp;(r=200),s.height=r):"link"===t.message&amp;&amp;(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&amp;&amp;n.host===r.host&amp;&amp;l.activeElement===s&amp;&amp;(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r&lt;s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document);
&lt;/script&gt;
</html><thumbnail_url>https://www.taxmann.com/post/wp-content/uploads/2023/06/2-14-scaled.jpg</thumbnail_url><thumbnail_width>2560</thumbnail_width><thumbnail_height>1501</thumbnail_height><description>Discover the insights into valuation provisions under GST framework. Gain understanding of valuation rules and the significance of time and value of supply. Explore the key provisions of Section 15(2) and 15(3) regarding the inclusion and exclusion of transaction value, along with an exploration of various kinds of discounts.</description></oembed>
