Rule 5 - Computed value method - GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016 - Draft June 2016

5. Computed value method If the value cannot be determined under rule 4, it shall be based on a computed value which shall include the following:- (a) the cost of production, manufacture or processing of the goods or, the cost of provision of the services; (b) charges, if any, for the design or brand; (c) an amount towards profit and general expenses equal to that usually reflected in supply of goods and/or services of the same class or kind as the goods and/or services being valued which are made by other suppliers.