Rule 30 CGST Rules 2017
Summary of Rule 30 CGST Rules 2017
( Rule 30 CGST Rules 2017 explains Value of supply of goods or services or both based on cost and is covered in Chapter IV – Determination of Value of Supply : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017 )
Rule 30 CGST Rules 2017
Value of supply of goods or services or both based on cost
30. 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 per cent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services.
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