Valuation of goods sold in DTA

Valuation of goods sold in DTA: invoice transaction value may be accepted under customs law; other goods follow GST valuation.

Valuation of goods manufactured in Export Oriented Units and cleared into the Domestic Tariff Area must follow customs valuation; where an invoice price constitutes a transaction value it may be accepted for assessment. Goods other than those falling under the fourth schedule are to be valued as per applicable GST valuation provisions.