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      Question

      As per section 9(1) of CGST Act, 2017, Central Tax on

      intra-State supplies shall be levied on the transaction value. This value is determined as per of CGST Act, 2017.
      A Section 9 Correct Answer Incorrect Answer
      B Section 12 Correct Answer Incorrect Answer
      C Section 15 Correct Answer Incorrect Answer
      D Section 18 Correct Answer Incorrect Answer

      Solution

      Section 15 of the Central Goods and Services Tax (CGST) Act, 2017, deals with the determination of the value of taxable supplies for the purpose of levying GST. It outlines the rules and guidelines for calculating the transaction value of goods and services when there is a consideration involved.

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