Section 3, The Goods and Services Tax Act, 2009

(1) Consideration, in relation to a supply oracquisition, means the total of the following amounts:- (a) the amount in money paid or payable by any person, whether directly or indirectly, in respect of, in response to or for the inducement of the supply; and (b) the fair market value of anything paid or payable in kind, whether directly or indirectly, by any person in respect of, in response to, or for the inducement of the supply, reduced by any discounts or rebates allowed and accounted for at the time of the supply. (2) Amounts included in consideration under subsection (1) are amounts paid to reimburse the supplier for duties, levies, fees, charges and taxes including GST, paid or payable by the supplier on or by reason of, the supply. (3) For the avoidance of doubt, consideration includes anything given by a person as a gift or donation.