For the purposes of this Chapter:-
Explanation
Bill
Determination of Value of Supply
GST – Determination of Value of Supply – Final Draft Rules 18-5-2017
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 recipient of the supply are no
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