1.

From the following information determine the value of taxable supply as per provisions of Section 15 of the CGST Act, 2017?Contracted value of supply of goods (including GST @ 18%) 11,80,000 The contracted value of supply includes the following: (1) Cost of primary packing 25,000 (2) Cost of protective packing at recipient’s request for safe transportation 15,000

A. 10,00,000
B. 11,80,000
C. 11,55,000
D. 11,40,000
Answer» B. 11,80,000


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