Sec 15 -transaction value in cgst act

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Do we have to consider transportation charges in computing transaction value? 

Replies (3)
yes as per 15(2)(c)
Yes.. Incidental exp.. What about warranty /Guarantee exp ie.. After supply of goods
if these are not separately charge..then it is assumed that it forms part of principal supply (composite supply). if warranty charge separately given..then also 15(2)(c) applies.


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