Question
As per section 9(1) of CGST Act, 2017, Central Tax on
intra-State supplies shall be levied on the transaction value. This value is determined as per of CGST Act, 2017.Solution
Section 15 of the Central Goods and Services Tax (CGST) Act, 2017, deals with the determination of the value of taxable supplies for the purpose of levying GST. It outlines the rules and guidelines for calculating the transaction value of goods and services when there is a consideration involved.
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