Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 30, verbatim (show)
Rule 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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Preceding-rule inability 30
Questions to answer on the file3 questions
Statutory cost uplift 30
Questions to answer on the file2 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 27 | this provision requires Rule 27 | 30 "preceding rules of this Chapter" |
| Rule 28 | this provision requires Rule 28 | 30 "preceding rules of this Chapter" |
| Rule 29 | this provision requires Rule 29 | 30 "preceding rules of this Chapter" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 210/04/2024-GST | 26 June 2024 | Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. |
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
Unsettled questions
The words of Rule 30 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- No silent question is replaced by a firm-policy fact; external legal prescriptions remain dependencies.
See also
- Rule 27 of the CGST Rules, 2017: value of supply of goods or services where the consideration is not wholly in money
- Rule 28 of the CGST Rules, 2017: value of supply of goods or services or both between distinct or related persons, other than through an agent
- Rule 29 of the CGST Rules, 2017: value of supply of goods made or received through an agent
- Rule 31 of the CGST Rules, 2017: residual method for determination of value of supply of goods or services or both
References
- Central Board of Indirect Taxes and Customs. "Rule 30. Value of supply of goods or services or both based on cost". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 30 on the CBIC tax information portal