Author: Vinod Arora
Provisions under Rule 32 of CGST Rules, 2017 relating to “Determination of Value in respect of Certain Supplies”.
Provisions under Rule 32A of CGST Rules, 2017 relating to “Value of supply where Kerala Flood Cess is applicable”.
Provisions under Rule 31A of CGST Rules, 2017 relating to “Value of supply in case of lottery, betting, gambling and horse racing”.
Provisions under Rule 31B of CGST Rules, 2017 relating to “Value of supply in case of online gaming including money gaming”.
Provisions under Rule 31 of CGST Rules, 2017 relating to “Residual Method for Determination of Value of Supply of Goods or Services or both”.
Provisions under Rule 31C of CGST Rules, 2017 relating to “Value of supply of actionable claims in case of casino”.
Provisions under Rule 30 of CGST Rules, 2017 relating to “Value of Supply of Goods or Services or both based on Cost”.
Provisions under Rule 29 of CGST Rules, 2017 relating to “Value of Supply of Goods made or received through an Agent”.
Provisions under Rule 28 of CGST Rules, 2017 relating to “Value of supply of Goods or Services or both between Distinct or Related Persons, other than through an Agent”.
Provisions under Rule 27 of CGST Rules, 2017 relating to “Value of Supply of Goods or Services where the Consideration is not wholly in Money”.