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CGST Rules · Rule 30

Value of supply of goods or services or both based on cost

Chapter IV — Determination of Value of Supply

Statutory text — CGST Rules, 2017, as amendedRule 30

Rule 30. Value of supply of goods or services or both based on cost. -

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.

Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source