IV
CGST Rules · Chapter IV
Determination of Value of Supply
14 rulesCGST Rules, 2017
Rules in this chapter
- 27
Value of supply of goods or services where the consideration is not wholly in money
- 28
Value of supply of goods or services or both between distinct or related persons, other than through an agent
- 29
Value of supply of goods made or received through an agent
- 30
Value of supply of goods or services or both based on cost
- 31
Residual method for determination of value of supply of goods or services or both
- 31A
Value of supply in case of lottery, betting, gambling and horse racing
- 31B
Value of supply in case of online gaming including online money gaming
- 31C
Value of supply of actionable claims in case of casino
- 31D
Value of supply of goods on basis of retail sale price
- 32
Determination of value in respect of certain supplies
- 32A
Value of supply in cases where Kerala Flood Cess is applicable
- 33
Value of supply of services in case of pure agent
- 34
Rate of exchange of currency, other than Indian rupees, for determination of value
- 35
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax