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For the purposes of this Chapter:-

Explanation - Final Rules (Draft) - Determination of Value of Supply - GST - Determination of Value of Supply - Final Draft Rules 18-5-2017 - Explanation - Explanation.- For the purposes of this Chapter,- (a) open market value of a supply .....

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d and price is the sole consideration, to obtain such supply at the same time when the supply being valued is made. (b) supply of goods or services or both of like kind and quality means any other supply of goods or services or both made u .....

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