Value of supply of goods or services or both between distinct or related persons, other than through an agent

Rule 2 – Final Rules (Draft) – Determination of Value of Supply – GST – Determination of Value of Supply – Final Draft Rules 18-5-2017 – Rule 2 – 2. Value of supply of goods or services or both between distinct or related persons, other than through an agent The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an

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