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Value of supply of goods or services or both between distinct or related persons, other than through an agent

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..... Supply - Final Draft Rules 18-5-2017
2. Value of supply of goods or services or both between distinct or related persons, other than through an agent The value of the supply of goods or services .....

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..... lause (a) or (b), be the value as determined by application of rule 4 or rule 5, in that order: Provided that where goods are intended for further supply as such by the recipient, the value shall, at .....

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