GST liability?

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if Mr. A sold goods to Mr. B for Rs. 500 and IGST payable @ 18%. Mr. B make payment through e-payment system and Mr. A will get cash back Rs. 15 and Mr. B will get cash back Rs. 20 then what is the value on which GST charge and find the amount of GST ?
Replies (1)
As per Section 15 of CGST , GST will be levy on 500/-


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