<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">As per Section 15 the value will be inclusive of all taxes except CGST, SGST, UTGST and IGST. So all taxes will be included in the value for the purpose of GST except where benefit of Pure agent as provided in Rule 33 of CGST Rules, 2017 is availed.</span></span></p>