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Section / Rule Number Content


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

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