Explain the meaning of consignment value of goods. (6 Marks)

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, as the case may be, issued in respect of the said consignment andalso includes the Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document andshall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.