Rule 30 CGST Rules 2017 : Value of supply of goods or services or both based on cost

By | July 14, 2017
(Last Updated On: July 5, 2018)

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.


 Rule 30 CGST Rules 2017

Also refer CBIC Website Click here 

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