Value of supply of goods made or received through an agent

Rule 3 – Final Rules (Draft) – Determination of Value of Supply – GST – Determination of Value of Supply – Final Draft Rules 18-5-2017 – Rule 3 – 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 quality by the recipien

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