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

According to Rule 30 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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.