Rule 29 – Rules – Determination of Value of Supply – Central Goods and Services Tax Rules, 2017 – Rule 29 – 29. 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 per cent. of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the g
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