Value does not include GST but includes other taxes

Value does not include GST but includes other taxes :

Any taxes, duties, fees and charges levied under any statute other than the SGST Act or the CGST Act or the IGST Act or GST (Compensation to States for Loss of Revenue) Act; are includible in value, if charged separately – section 15(2)(a) of CGST Act.
Thus, SGST and CGST will be payable on net value only.
‘Value’ for GST will not include ISGT, CGST, SGST, UTGST and GST Compensation Cess. However, other taxes (like entertainment tax or some other cess) will be includible if charged separately in invoice.