Category: CGST Rules

Rule 39 Procedure for distribution of input tax credit by Input Service Distributor (1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the...

 Rule 38 Claim of credit by a banking company or a financial institution A banking company or a financial institution, including a non-banking financial company, engaged in the supply of...

Rule 37 Reversal of input tax credit in the case of non-payment of consideration 2[(1) A registered person, who has availed of input tax credit on any inward supply of...

Rule 36 Documentary requirements and conditions for claiming input tax credit (1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the...

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...

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...

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...

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...

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...

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...