CGST Rule 30 of Central Goods and Services Tax Rules, 2017 – Value of supply of goods or services or both based on cost

The Central Goods and Services Tax Act, 2017

The 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. 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].