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CGST Rules
Determination of Value of Supply (Rule 27 - 35)
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
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
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