https://www.taxtmi.com/article/detailed?id=9991 Cross charge arises because separate GST registrations under the same PAN are distinct persons, making inter registration supplies taxable even without consideration. Valuation follows Section 15 and Rule 28: open market value, value of like goods/services, then Rule 30 or Rule 31; goods for further supply may be valued at ninety percent of recipient's onward price, and if recipient is eligible for full input tax credit the invoice value is deemed open market value. Employee services to employer are excluded under Schedule III, so salary recharges generally should not be cross charged. en-us Fri, 10 Sep 2021 18:53:08 +0530 Fri, 10 Sep 2021 18:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9991 Cross charge arises because separate GST registrations under the same PAN are distinct persons, making inter registration supplies taxable even without consideration. Valuation follows Section 15 and Rule 28: open market value, value of like goods/services, then Rule 30 or Rule 31; goods for further supply may be valued at ninety percent of recipient's onward price, and if recipient is eligible for full input tax credit the invoice value is deemed open market value. Employee services to employer are excluded under Schedule III, so salary recharges generally should not be cross charged. Articles Goods and Services Tax - GST Fri, 10 Sep 2021 18:53:08 +0530 https://www.taxtmi.com/article/detailed?id=9991