Valuation rule sec 15 CGST

Permanent trf of business assets without consideration (sch 1) on which ITC is taken
Which valuation rule apply u/s 15 ..?
Please suggest with supporting logics..
Replies (1)
Rule 28 or rule 29 depend who is the person getting delivery. but it is transfer as going concern, then no gst wheather itc availed or not.

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