Check sibling questions

According to Rule 31 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

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.

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Davneet Singh

Davneet Singh is a graduate from Indian Institute of Technology, Kanpur. He has been teaching from the past 12 years. He provides courses for Maths and Science at Teachoo.