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    <title>section 15(2)(d) included in value of transaction-taxes paid</title>
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    <description>Taxes, duties, fees and charges levied under statutes other than the CGST/SGST/IGST Acts are included in the value of supply; customs duty not subsumed in GST must be added to transaction value when computing IGST, and CVD/SAD conceptually becomes part of IGST where subsumed, producing a layered incidence tied to duties retained for import regulation.</description>
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      <description>Taxes, duties, fees and charges levied under statutes other than the CGST/SGST/IGST Acts are included in the value of supply; customs duty not subsumed in GST must be added to transaction value when computing IGST, and CVD/SAD conceptually becomes part of IGST where subsumed, producing a layered incidence tied to duties retained for import regulation.</description>
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