“Whether value of supply of goods by one distinct entity (Factory/depot) as defined under sec 25(4) of the CGST Act 2017 as amended to another distinct entity (Factory/depot) can be determined on the basis of our cost of production. Our cost of production depends mainly on cost of inputs and input services hence the same fluctuates with the price of inputs and input services “.
States/UT
Order No. & Date
NO.GST-ARA- 84/2018-19/B- 30 Mumbai dated 19.03.2019
Order date
19-03-19
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Category
97(2) (c)
Year