Rule 13. Identical and Interchangeable materials.- For the purposes of determining origin of product utilizing identical and interchangeable originating and non-originating materials, mixed or physically combined, the origin of such materials can be determined by generally accepted accounting principles of stock control applicable in the exporting party.

No case laws found for this provision yet.

Browse all case laws →

No FAQs available for this provision yet.

Amendment History

No amendment records available for this provision.

Rules of Origin (India–Thailand), 2004 Rule 13 — Identical and Interchangeable materials

Get AI-Powered GST Insights

Live enforcement alerts, discussion forums, AI analysis & full case law search — free.

Open TaxIntelHub