For the purposes of this Chapter:- – Goods and Services Tax

For the purposes of this Chapter: Explanation – Final Rules (Draft) – Determination of Value of Supply – GST – Determination of Value of Supply – Final Draft Rules 18-5-2017 – Explanation – Explanation.- For the purposes of this Chapter,- (a) open market value of a supply of goods or services or both means the full value in money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess payable by a person in a transaction, where the supplier and the reci

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