When the value of supply is not determinable, the value as per Rule 30 of CGST Rules, 2017 shall be :

CS Executive · Tax Laws · PYQS · June 2021
When the value of supply is not determinable, the value as per Rule 30 of CGST Rules, 2017 shall be :
(A) 110% of the cost of manufacture
(B) 120% of the cost of manufacture
(C) 105% of the cost of manufacture
(D) 150% of the cost of manufacture

Answer & Explanation:

Correct Answer: Option (A)

Official answer key: (A).

Topics: GST

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