Rule 28: Value of Supply Between Distinct or Related Persons (Other Than Through an Agent)

Rajagopal K , Last updated: 30 June 2025  
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This rule applies when: Goods/services are supplied between distinct persons (like branches of the same company in different states), or The supplier and recipient are related persons under GST, Not involving an agent. Sub-rule (1): Valuation Methods When a supplier supplies goods or serv

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Published by

Rajagopal K
(Taxation Head)
Category GST   Report

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