1 Replies
prasad Nilugal
( GST Practitioner & Accounts )
(14805 Points)
Replied 26 December 2021
As per section 15 of the CGST act , The value of supply of Goods or services or both shall be the transaction value , which is the price actually paid or payable for the said supply of Goods or services or both , where supplier and receipent are not related and price is sole consideration for the supply.
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