Q 136. What are the inclusions specified in Section 15(2) which could be added to Transaction Value?

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Ans. The inclusions specified in Section 15(2) which could be added to Transaction Value are as follows: a) Any  amounts   paid   by   recipient   that   are obligation of supplier to pay; b) Money value of goods or services provided free or at concession by recipient; c) Royalties and license fees payable by recipient as a condition…

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