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of <h1>Determining Supply Value: Use Open Market Value, Defaults, or Rules 30/31; Special Provisions for Corporate Guarantees.</h1> The value of supply of goods or services between distinct or related persons, excluding agents, is determined by the open market value. If unavailable, it defaults to the value of similar goods or services. If still undeterminable, rules 30 or 31 apply. If goods are for further supply, the supplier may opt for 90% of the recipient's resale price. If the recipient can claim full input tax credit, the invoice value is deemed the open market value. For corporate guarantees to related persons, the value is 1% of the guarantee amount annually or the actual consideration, whichever is higher, with similar provisions for input tax credit eligibility.
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