. Which of the following forms part of transaction value?
1) GST compensation cess
2) Payments made to third parties by the recipient on behalf of the supplier in relation to the supply
3) Entertainment tax levied by local authority
4) Commission paid to an agent and recovered from the recipient
5) Inspection charges at recipient’s site
6) Charges for delay in payment waived off by supplier
State the correct answer from the options given below

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