Rules Rule 32A of CGST Rules 2017 i.e Value of supply in cases where Kerala Flood Cess is applicable

Financial Year: 2017

Rule 32A of CGST Rules 2017

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.”

Thanks

CA Rahul Gupta