Determination of Value of supply of goods made or received through an agent [Rule 29 of CGST Rule]

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....or,    (ii) at the option of the supplier, 90% of the price charged for the supply of goods of like kind and quality by the recipient to his unrelated customer. Clause (b) - Where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 of CGST Rules in that order. * Sole agent or sole distributor or s....