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.
