Computed value method

Rule 5 – Draft-Bills-Reports – GST Valuation Rules – GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016 – Draft June 2016 – Rule 5 – 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 towards profi

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