Rule 3 – Draft-Bills-Reports – GST Valuation Rules – GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016 – Draft June 2016 – Rule 3 – 3. Methods of determination of value (1) Subject to rule 7, the value of goods and/or services shall be the transaction value. (2) The transaction value shall be the value determined in monetary terms. (3) Where the supply consists of both taxable and non-taxable supply, the taxable supply shall be deemed to be for such part of
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