AAR: Permits application of Rule 28 instead of Rule 30 for distinct entities having same PAN

Maharashtra AAR holds that applicant can apply Rule 28 of the GST Rules, 2017 to determine the value of supply of goods for supply of goods by one distinct entity (factory/ depot) as defined u/s 25(4) of the CGST Act, 2017 to another distinct entity having same PAN; Notes that the applicant was earlier discharging GST on the value determined basis Rule 30 at one hundred and ten percent of the manufacturing cost; Refers to Rule 28 and clarifies that value of supply shall be as...