Which separately charged levy is NOT added to value of supply?
AState GST levy
BCustoms duty levy
CLocal cess levy
DExcise duty levy
Answer & Solution
Correct answer: A. State GST levy
Section 15(2)(a) adds taxes under other laws but excludes CGST, SGST, UTGST, IGST and the compensation cess levied under the GST laws.
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