Question 10 – Draft-Bills-Reports – Valuation in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 10 – Q 10. What are the inclusions specified in Section 15(2) which could be added to Transaction Value? Ans. The inclusions specified in Section15 (2) which could be added to transaction value are as follows: a) Any taxes, duties, cesses, fees and charges levied under any statute, other than the SGST/CGST Act and the Goods and Services Tax (Compensation to the States for Loss of Revenue)
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