Residual method for determination of value of supply of goods or services or both

Rule 5 – Final Rules (Draft) – Determination of Value of Supply – GST – Determination of Value of Supply – Final Draft Rules 18-5-2017 – Rule 5 – 5. Residual method for determination of value of supply of goods or services or both Where the value of supply of goods or services or both cannot be determined under rules 1 to 4, the same shall be determined using reasonable means consistent with the principles and general provisions of section 15 and these rules: Provided tha

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