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          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.

          <h1>Valuation Rules applicability when consideration non-monetary, parties related, or transaction value unreliable, triggering GST valuation adjustment.</h1> The Valuation Rules apply where consideration is wholly or partly not in money, where parties are related or the supplier is a specified category, or where the declared transaction value is not reliable, requiring adjustment to determine the taxable value for GST.

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