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 31, verbatim (show)
Rule 31. Residual method for determination of value of supply of goods or services or both. Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent with the principles and the general provisions of section 15 and the provisions of this Chapter:
Provided that in the case of supply of services, the supplier may opt for this rule, ignoring rule 30.
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.
Residual-route availability 31
Questions to answer on the file6 questions
Residual method legal consistency 31
Questions to answer on the file3 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 27 | this provision requires Rule 27 | 31 "rules 27 to 30" |
| Rule 28 | this provision requires Rule 28 | 31 "rules 27 to 30" |
| Rule 29 | this provision requires Rule 29 | 31 "rules 27 to 30" |
| Rule 30 | this provision requires Rule 30 | 31 "rules 27 to 30" |
| Section 15 of the CGST Act, 2017 | this provision requires Section 15 of the CGST Act, 2017 | 31 "section 15" |
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 (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 03/2018-Central Tax | 23 January 2018 | First Amendment 2018, to CGST Rules |
| 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 31 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Are the actual means used reasonable for this selected supply? The statute provides no mechanical measurement for this question.
See also
- Section 15 of the CGST Act, 2017: value of Taxable Supply
- Rule 30 of the CGST Rules, 2017: value of supply of goods or services or both based on cost
- Rule 27 of the CGST Rules, 2017: value of supply of goods or services where the consideration is not wholly in money
References
- Central Board of Indirect Taxes and Customs. "Rule 31. Residual method for determination of value of supply of goods or services or both". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Rules, 2017, Rule 31 on the CBIC tax information portal