Rules Rule 30 of CGST Rules 2017 i.e. Cost based Valuation

Financial Year: 2017

Rule 30 of CGST Rules

 

 Value of supply of goods or services or both based on cost

 

 

 

Where the value of a supply of goods or services or both

is not determinable by any of the preceding rules of this Chapter,

the value shall be

one hundred and ten percent of the cost of production or manufacture

or the cost of acquisition of such goods or the cost of provision of such services.

 

 

Thanks

CA Rahul Gupta