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of <h1>Unified Valuation Provision in GST: Section 15 Ensures Consistency Across CGST, SGST, and IGST for Goods and Services.</h1> Section 15 of the GST framework provides a unified valuation provision applicable to Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST). This section is uniformly applied to both goods and services, ensuring consistency across the various types of taxes within the GST system. There are no separate valuation provisions for each tax type or for goods and services individually.
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