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of <h1>Unified Valuation Under Section 15: Streamlining CGST, SGST, and IGST for Consistent Goods and Services Taxation.</h1> Section 15 of the GST legislation serves as 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 applies uniformly to both goods and services, eliminating the need for separate valuation provisions for each category or type of tax.
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