determined in accordance with the
provisions of section 15,
declared in an invoice, a bill of supply or a
delivery challan, as the case may be, issued in respect of the said consignment
and
also includes the central tax, State or Union territory tax, integrated tax
and cess charged, if any, in the document and
shall exclude the value of exempt
supply of goods where the invoice is issued in respect of both exempt and
taxable supply of goods.
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