Chapter - IV of CGST Rules, 2017
DETERMINATION OF VALUE OF SUPPLY
RULE 31. Residual method for determination of value
of supply of goods or services or both (corresponding
section 15)
Where the value of supply of goods or services or both cannot be determined
under rules 27 to 30, the same shall be determined using reasonable means
consistent with the principles and the general provisions of
section 15 and the
provisions of this Chapter:
Provided that in the case of supply of services, the supplier may opt for this
rule, ignoring rule 30.