Chapter - IV of CGST Rules, 2017
DETERMINATION OF VALUE OF SUPPLY
RULE 30. Value of supply of goods or services
or both based on cost (corresponding section
15)
Where the value of a supply of goods or services or both is not determinable by
any of the preceding rules of this Chapter, the value shall be one hundred and
ten percent of the cost of production or manufacture or the cost of acquisition
of such goods or the cost of provision of such services.