Rule 6 - Residual method - GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016 - Draft June 2016
GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016 - Draft June 2016
Contents
6. Residual method
Where 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.