Computed value method
Rule 5
Bill
GST Valuation Rules
GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016 – Draft June 2016
5. Computed value method
If the value cannot be determined under rule 4, it shall be based on a computed value which shall include the following:-
(a) the cost of production, manufacture or processing of the goods or, the cost of provision of the services;
(b) charges, if any, for the design or brand;
(c) an amount to
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