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.
Section 30: Value of supply of goods or services or both based on cost
Tamil Nadu Goods and Services Tax Rules, 2017State Rules of Tamil Nadu · 2017
Where this provision sits
| Act | Tamil Nadu Goods and Services Tax Rules, 2017 |
|---|---|
| Section | 30 |
| Marginal note | Value of supply of goods or services or both based on cost |
| Jurisdiction | State of Tamil Nadu |
| Status | In force as published by the source |
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