Residual method
Rule 6
Bill
GST Valuation Rules
GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016 – Draft June 2016
6. Residual method
\nWhere the value of the goods and\/or services cannot be determined under the provisions of rule 5, the value shall be determined using reasonable means consistent with the principles and general provisions of these rules.
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