Manner of valuation prescribed in Rule 30 & 31 of CGST Rules - GST Ready Reckoner - GST

..... Manner of valuation prescribed in Rule 30 31 of CGST Rules Rule 30 of the CGST Rules (i) Value of supply based on cost i.e. cost of supply plus 10% mark-up i.e. 110% or production cost (ii) Value of supply determined by using reasonable means consistent with principles general provisions of GST law. (Best Judgement method) Rule 31 of the CGST Rules Residual method for determination of value of supply of goods or services or both, where value of supply of goods or services not determined in u .....

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Manner of valuation prescribed in Rule 30 & 31 of CGST Rules - GST Ready Reckoner - GST

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