CGST Rules Rule 32A — Value of supply in cases where Kerala Flood Cess is applicable
CGST Rules, 2017 · Value of supply in cases where Kerala Flood Cess is applicable
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Rule 32A of the CGST Rules, 2017 governs Value of supply in cases where Kerala Flood Cess is applicable. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 32A CGST: Value of supply in cases where Kerala Flood Cess is — eligibility, conditions, case laws and compliance impact under Indian tax law.
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 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.1
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1
Inserted vide Notification No.31/2019 - CT dated 28.06.2019 with effect from 01.07.2019.