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<h1>Rule 29 CGST: Determining Goods Value via Agents Using Market Price or 90% of Recipient's Price.</h1> Rule 29 of the CGST Rules outlines the determination of the value of goods supplied through an agent. The value can be the open market value or, at the supplier's option, 90% of the price charged by the recipient to an unrelated customer. If the value is not determinable under these conditions, Rule 30 or Rule 31 applies. Sole agents, distributors, or concessionaires are considered related persons under Section 15. For example, if a principal supplies groundnuts to an agent, the value can be the market price or 90% of a similar supply price.