Value of supply of goods made or received through an agent

Value of supply of goods made or received through an agent
Rule 3
Bill
Determination of Value of Supply
GST – Determination of Value of Supply – Final Draft Rules 18-5-2017
3. Value of supply of goods made or received through an agent
The value of supply of goods between the principal and his agent shall,-
(a) be the open market value of the goods being supplied, or at the option of the supplier, be ninety percent of the price charged for the supply of goods of like kind and

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