GST valuation rules apply only when the primary valuation provision cannot determine the taxable value, triggering fallback rules. Reference to the GST Valuation Rules is required only where value cannot be determined under subsection (1) of Section 15, making the Rules a secondary mechanism to determine taxable value when the primary valuation method is inapplicable or insufficient.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST valuation rules apply only when the primary valuation provision cannot determine the taxable value, triggering fallback rules.
Reference to the GST Valuation Rules is required only where value cannot be determined under subsection (1) of Section 15, making the Rules a secondary mechanism to determine taxable value when the primary valuation method is inapplicable or insufficient.
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