Rule 31
Residual method for determination of value of supply of goods or services or both
GST
Determination of Value of Supply
Rule 31 of Central Goods and Services Tax Rules, 2017
31. 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 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of sect
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =