https://www.taxtmi.com/caselaws?id=384179 The ruling determined that the applicant must adopt the open market value for supplies to branches outside Tamil Nadu as per Rule 28(a) of the CGST Rules. Alternatively, they can choose to use 90% of the price charged by the recipient to an unrelated customer if the goods are supplied without further value addition. If the recipient is eligible for full input tax credit, the value declared in the invoice will be considered the open market value. en-us Mon, 24 Jun 2019 00:00:00 +0530 Tue, 11 Mar 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384179 The ruling determined that the applicant must adopt the open market value for supplies to branches outside Tamil Nadu as per Rule 28(a) of the CGST Rules. Alternatively, they can choose to use 90% of the price charged by the recipient to an unrelated customer if the goods are supplied without further value addition. If the recipient is eligible for full input tax credit, the value declared in the invoice will be considered the open market value. Case-Laws GST Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384179