Intricacies In Valuation, Time of Supply & Place of Supply under GST

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Once it is determined that the transaction in question shall be leviable to GST, the next logical question shall be to determine the value of supply in question on which the rate of tax shall have to be applied to determine the amount of the tax which is payable. The present paper therefore seeks to discuss certain intricacies on the aspects of the value of supply.

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