Manner of valuation prescribed in Rule 30 & 31 of CGST Rules

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....s & general provisions of GST law. (Best Judgement method) * Rule 31 of the CGST Rules Residual method for determination of value of supply of goods or services or both, where value of supply of goods or services not determined in under rules 27 to 30 of CGST rules. In other words :- (a) In case of determination of value of supply of goods determined under rules 27 to 30. (b) In the cas....