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GST - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Valuation of supply of goods and services between the distinct ...

GST

June 24, 2019

Valuation of supply of goods and services between the distinct entities - the applicant can apply Rule 28 of the GST Rules, 2017 to determine the value of supply of goods for supply of goods by one distinct entity (factory/depot) as defined u/s25(4) of the CGST Act to another entity having same PAN (factory/depot).

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