Rule 30 of CGST Rules - Value of supply of goods or services or both based on cost

30. Value of supply of goods or services or both based on cost.[1]

Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred and ten percent of the cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services.

[1] This Rule was inserted by CGST(2^nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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CHAPTER IV - DETERMINATION OF VALUE OF SUPPLY

Rule 30 of CGST Rules - Value of supply of goods or services or both based on cost