Value of supply of goods or services where the consideration is not wholly in money
Rule 1
Bill
Determination of Value of Supply
GST – Determination of Value of Supply – Final Draft Rules 18-5-2017
Chapter ___
\nDetermination of Value of Supply
\n1. Value of supply of goods or services where the consideration is not wholly in money
\nWhere the supply of goods or services is for a consideration not wholly in money, the value of the supply shall,
\n(a) be the open market value of such supply;
\n(b) if open market value is not available, be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money if such amount is known at the time of supply;
\n(c) if the value <\/p>\n
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