Valuation Rules applicability when consideration non-monetary, parties related, or transaction value unreliable, triggering GST valuation adjustment. 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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Provisions expressly mentioned in the judgment/order text.
Valuation Rules applicability when consideration non-monetary, parties related, or transaction value unreliable, triggering GST valuation adjustment.
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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