GST Valuation rules released by GSTIN
GST Valuation rules released
GST Valuation rules are released. These rules contains the provisions for determination of value of a supply in various scenarios.
The major provisions covered in GST valuation rules are:
- Valueof supply of goods or services where the consideration is not wholly in money
- Value of supply of goods or services or both between distinct or related persons, other than through an agent
- Valueofsupply of goods made or received through an agent
- Value of supply of goods or services or both based on cost
- Residual method for determination of value of supply of goods or services or both
- Determination of value in respect of certain supplies
- Value of supply of services in case of pure agent
- Rate of exchange of currency, other than Indian rupees, for determination of value
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