Central Goods and Services Tax Rules, 2017
Chapter IV - Determination of value of supply
Rule 30 - Value of supply of goods or services or both based on cost
30. 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.
Rules
- Rule 27 - Value of supply of goods or services where the consideration is not wholly in money
- Rule 28 - Value of supply of goods or services or both between distinct or related persons, other than through an agent
- Rule 29 - Value of supply of goods made or received through an agent
- Rule 31 - Residual method for determination of value of supply of goods or services or both
