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of <h1>GST Valuation: Transaction value used unless influenced by party relationships or unspecified price supply; follow GST Valuation Rules.</h1> The contract price, or 'transaction value,' is typically used to determine the valuation of a supply for tax purposes under GST. However, if the price is affected by factors such as the relationship between parties or when transactions are considered supply without a specific price, the valuation must be determined according to the GST Valuation Rules.
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