https://www.taxtmi.com/acts?id=28350 Where preceding valuation rules fail to determine value, the value of supply is fixed at one hundred and ten percent of the cost, calculated as the cost of production or manufacture, cost of acquisition for goods, or cost of provision for services; this operates as a fallback valuation rule under the GST valuation provisions. en-us Thu, 29 Jun 2017 10:13:03 +0530 Thu, 29 Jun 2017 10:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28350 Where preceding valuation rules fail to determine value, the value of supply is fixed at one hundred and ten percent of the cost, calculated as the cost of production or manufacture, cost of acquisition for goods, or cost of provision for services; this operates as a fallback valuation rule under the GST valuation provisions. Act-Rules GST Thu, 29 Jun 2017 10:13:03 +0530 https://www.taxtmi.com/acts?id=28350