Valuation of supplies to branches must adhere to Rule 30 of CGST Rules, 2017 for accurate tax assessment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation of supply to offices/branches having different registration numbers - whether assessable value can be determined, by arriving at nominal value? - The provisions of Rule 30 of the CGST Rules, 2017 should be followed by the applicant to arrive at the assessable value.....