Transaction value is the basis for valuation

CA Shiwali Dagarpro badge , Last updated: 24 April 2025  
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Value of a supply of goods or services or both shall be the transaction value, that is the price actually paid or payable for supply of goods or services or both where (a) Supplier and recipient should not be related. (b) Price is the sole consideration. Value doesn't include GST, but includes

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CA Shiwali Dagar
(Practice)
Category GST   Report

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