​Is tax included in the consignment value? Value may not be available in cases of movement that isn't by way of supply. What is the best way to value these cases?

Explanation 2 of Rule 138(1) CGST Rules 2017, the consignment value must also include the central tax, state or union territory tax, and any cess. Amount of goods shall also include customs duty due to the valuation provisions of Section 15 of CGST Act 2017. A delivery challan, which is mandatory, would be required in the event of goods being moved for reasons other that supply. As per Rule 55 of 2017 CGST Rules, the delivery challan must contain the goods' value. The e-way bill should reflect the value stated in the delivery challan.