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 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
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