When are the provisions of the Valuation Rules applicable?
Question 9
Bill
Valuation in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. When are the provisions of the Valuation Rules applicable?
\nAns. Valuation Rules are applicable when (i) consideration either wholly or in part not in money terms; (ii) parties are related or supply by any specified category of supplier; and (iii) transaction value declared is not reliable.
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