Chapter IV Determination of Value of Supply

Rule 35 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax Where the value of supply is inclusive of integrated tax or, as the case...

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Chapter IV Determination of Value of Supply

1[Rule 34 Rate of exchange of currency, other than Indian rupees, for determination of value (1) The rate of exchange for determination of value of taxable goods shall be the...

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Chapter IV Determination of Value of Supply

Rule 33 Value of supply of services in case of pure agent Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as...

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Chapter IV Determination of Value of Supply

1[Rule 32A Value of supply in cases where Kerala Flood Cess is applicable The value of supply of goods or services or both on which Kerala Flood Cess is levied...

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Chapter IV Determination of Value of Supply

Rule 32 Determination of value in respect of certain supplies (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at...

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Chapter IV Determination of Value of Supply

1[Rule 31A Value of supply in case of lottery, betting, gambling and horse racing (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies...

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Chapter IV Determination of Value of Supply

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...

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Chapter IV Determination of Value of Supply

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...

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Chapter IV Determination of Value of Supply

Rule 29 Value of supply of goods made or received through an agent The value of supply of goods between the principal and his agent shall- (a) be the open...

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Chapter IV Determination of Value of Supply

Rule 28 Value of supply of goods or services or both between distinct or related persons, other than through an agent 1[(1)]The value of the supply of goods or services...

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