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Value of supply of goods or services where the consideration is not wholly in money

Rule 1 - Determination of Value of Supply - Goods and Services Tax - Rule 1 - Chapter ___ Determination of Value of Supply 1. Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall, (a) be the open market value of such supply; (b) if open market value is not available, be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money if such amount is known at the time of sup .....

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