https://www.taxtmi.com/article/detailed?id=9942 Where an open market value exists, Rule 28's provisos operate independently: a supplier may opt for 90% of the unrelated recipient's sale price for "as such" onward supplies, or, alternatively, when the recipient distinct person is eligible for full Input Tax Credit, the invoice value may be treated as the open market value for valuation of the inter branch supply. en-us Sat, 07 Aug 2021 11:48:19 +0530 Sat, 07 Aug 2021 11:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9942 Where an open market value exists, Rule 28's provisos operate independently: a supplier may opt for 90% of the unrelated recipient's sale price for "as such" onward supplies, or, alternatively, when the recipient distinct person is eligible for full Input Tax Credit, the invoice value may be treated as the open market value for valuation of the inter branch supply. Articles Goods and Services Tax - GST Sat, 07 Aug 2021 11:48:19 +0530 https://www.taxtmi.com/article/detailed?id=9942