Section 30: Value of supply of goods or services or both based on cost

Q: What does Section 30 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 30 GST pertains to "Value of supply of goods or services or both based on cost". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 30 of The Central Goods and Services Tax Rules, 2017 (GST) governs value of supply of goods or services or both based on cost. As verified on 19 May 2026.

Q: Is Section 30 GST still in force?

Yes, Section 30 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 30 GST?

धारा 30 GST is the Devanagari Hindi reference for Section 30 of the The Central Goods and Services Tax Rules, 2017. Section 30 of The Central Goods and Services Tax Rules, 2017 (GST) governs value of supply of goods or services or both based on cost. As verified on 19 May 2026.

Q: What is Dhara 30 GST?

Dhara 30 GST is the Roman Hindi reference for Section 30 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 30 of The Central Goods and Services Tax Rules, 2017 (GST) governs value of supply of goods or services or both based on cost. As verified on 19 May 2026.

Q: How to cite Section 30 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 30, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 30 (India).

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Thursday, 21 May 2026

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Section 30 GST (The Central Goods and Services Tax Rules, 2017): Value of supply of goods or services or both based on cost | Law on Tips | Law on Tips

Table of Contents

The Central Goods and Services Tax Rules, 2017

Chapter IIIR — egistration

Section 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.