- The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
Chapter IIIR — egistration
Section 28
Value of supply of goods or services or both between distinct or related persons, other than through an agent
Printed from Law on Tips • The CGST (Anti-Profiteering) Rules, 2017