Rule 30 -Value of supply of goods or services or both based on cost :
Where the value of a supply of goods or services or both is not determinable by any of the preceding rules, the value shall be one hundred and ten percent of the cost of production or manufacture or cost of acquisition of such goods or cost of provision of such services.
Illustration:
The Cost of production of Supply is Rs. 50,000, then the value of such supply will be Rs. 55,000 (50,000+110%).