Important Keyword: goods or services or both based on cost.
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GST 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.
Read More: Notification No. 12/2017 — Integrated Tax: Apportionment of Integrated Goods & Services Tax with respect to advertisement services under section 12 (14) of the Integrated Goods & Services Tax Act, 2017.
Web Stories: Notification No. 12/2017 — Integrated Tax: Apportionment of Integrated Goods & Services Tax with respect to advertisement services under section 12 (14) of the Integrated Goods & Services Tax Act, 2017.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
