alleryStart learning →Which amount is added to transaction value under section 14(1)?
ADrawback later received
BPost-import GST refunds
CCourt fees paid in India
DRoyalties and licence fees
Answer & Solution
Correct answer: D. Royalties and licence fees
The proviso adds costs and services such as commissions, brokerage, engineering, royalties and licence fees, transport and insurance to the price paid.
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