. Rule 30 of the CGST Rules inter alia provides value of supply of goods or services or both based on cost shall be ……………% of cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services

. Rule 30 of the CGST Rules inter alia provides value of supply of goo

1.	. Rule 30 of the CGST Rules inter alia provides value of supply of goods or services or both based on cost shall be ……………% of cost of production or manufacture or the cost of acquisition of such goods or the cost of provision of such services
A.	100
B.	10
C.	110
D.	120
Answer» D. 120