Methods of determination of value
Rule 3
Bill
GST Valuation Rules
GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016 – Draft June 2016
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
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