What is the meaning of consignment value?

What is the meaning of consignment value?

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Hi,

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The consignment value of goods shall be the value, determined in accordance with the provisions of section 15 of the CGST Act, 2017, declared in an invoice, a bill of supply or a delivery challan, 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.

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Answered on July 6, 2018.
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Gen GST