Section 31: Residual method for determination of value of supply of goods or services or both

10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 2017

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.

Where this provision sits

Act	10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
Section	31
Marginal note	Residual method for determination of value of supply of goods or services or both
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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