https://www.taxtmi.com/forum/issue?id=119359 Where services are supplied to a related party that is eligible for full input tax credit, the supplier may invoke the Third Proviso to Rule 28 and declare GST on any value, including nil, despite actual consideration having been received; a respondent queried whether the Second Proviso to Rule 28(1) might instead apply. en-us Thu, 17 Oct 2024 10:51:22 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119359 Where services are supplied to a related party that is eligible for full input tax credit, the supplier may invoke the Third Proviso to Rule 28 and declare GST on any value, including nil, despite actual consideration having been received; a respondent queried whether the Second Proviso to Rule 28(1) might instead apply. Discussion-Forum GST Thu, 17 Oct 2024 10:51:22 +0530 https://www.taxtmi.com/forum/issue?id=119359