How to compute Value of supply of goods or services under GST if Not Ascertainable

Rule-30 of CGST Rules 2017

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.