CGST Rule 32A of Central Goods and Services Tax Rules, 2017 – Value of supply in cases where Kerala Flood Cess is applicable

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-IV Determination of Value of Supply

Rule 32A: Value of supply in cases where Kerala Flood Cess is applicable.

¹[32A. The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Fourth Amendment) Rules, 2019 vide Notification No. 31/2019-Central Tax dated 28th June, 2019, w.e.f. 01.07.2019.