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of <h1>Rule 5 GST Valuation: Compute Value Based on Production Costs, Design Charges, and Market-Standard Profit</h1> The computed value method under Rule 5 of the GST Valuation Rules, 2016, is applied when the value cannot be determined by the preceding rule. This method calculates the value based on the cost of production, manufacture, or processing of goods, or the cost of providing services. It also includes charges for design or branding and an amount for profit and general expenses. This profit and expense amount should align with what is typically reflected in the supply of similar goods or services by other suppliers.
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