Residual method for determination of value of supply of goods or services or both
Rule 5
Bill
Determination of Value of Supply
GST – Determination of Value of Supply – Final Draft Rules 18-5-2017
5. Residual method for determination of value of supply of goods or services or both
\nWhere 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 provision<\/p>\n
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