With reference to the provisions relating to transaction value under section 15 of the CGST Act,2017, which of the following is not correct ? A. Central excise duty will not be included in transaction value for supply of tobacco. B. Municipal taxes paid by tenant will be included in transaction value for supply of renting service. C. Entertainment tax included in movie ticket will form part of transaction value D. Customer makes payment of freight which is payable by the supplier, directly to the service provider. However, supplier does not include this amount in this invoice. Such amount will be included in transaction value of the supplier.
With reference to the provisions relating to transaction value under section 15 of the CGST Act,2017, which of the following is not correct ? A. Central excise duty will not be included in transaction value for supply of tobacco. B. Municipal taxes paid by tenant will be included in transaction value for supply of renting service. C. Entertainment tax included in movie ticket will form part of transaction value D. Customer makes payment of freight which is payable by the supplier, directly to the service provider. However, supplier does not include this amount in this invoice. Such amount will be included in transaction value of the supplier.
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