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Methods of determination of value

Rule 3 - Draft-Bills-Reports - GST Valuation Rules - Goods and Services Tax - Rule 3 - 3. (1) Subject to rule 7, the value of goods and/or services shall be the transaction value. (2) The transaction value shall be the value determined in monetary terms. (3) Where the supply consists of both taxable and non-taxable supply, the taxable supply shall be deemed to be for such part of the monetary consideration as is attributable thereto. (4) The transaction value shall be accepted even where the sup .....

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