GST - Valuation / Value of Supply

Chapters / List

1. Value of Taxable Supply [ Section 15(1) to Section 15(5) ]

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2. Discount or incentive given before or at the time of supply [ Section 15(3) of CGST Act ]

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3. Determination of Value of Supply when consideration is not solely in money [Rule 27 of CGST rules]

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4. Value of supply of goods or services or both between distinct or related persons, other than through an agent [Rule 28 of CGST Rules]

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5. Determination of Value of supply of goods made or received through an agent [Rule 29 of CGST Act]

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6. Manner of valuation prescribed in Rule 30 & 31 of CGST Rules

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7. Valuation of supply in case of supply of lottery, betting, gambling and horse racing (Rule 31A of CGST Rules)

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8. Value of supply in case of online gaming including online money gaming [ Rule 31B of CGST Act ]

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9. Value of supply of actionable claims in case of casino [ Rule 31C of CGST Rule ]

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10. Determination of value of supply - purchase or sale of foreign currency including money changing [Rule 32(2) of CGST Rules]

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11. Determination of value of supply - In relation to booking of tickets  for travel by air provided by an air travel agent [Rule 32(3) CGST Rules]

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12. Determination of value of supply in relation to Life Insurance business [Rule 32(4) of CGST Rules]

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13. A person dealing in second hand goods ( Margin Scheme) [Rule 32(5) of CGST Rules]

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14. A person dealing old and used motor vehicle (Margin Scheme) Rule 32(5) of CGST Rules

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15. Determination of value of redeemable vouchers/coupons/token [Rule 32(6) of CGST Rules]

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16. Determination of value of supply provided by notified class of services [Rule 32(7) of CGST rules]

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17. Value of supply in cases where Kerala Flood Cess is applicable [Rule 32A of CGST Rules]

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18. Value of supply in case of Pure Agent Concept in GST [Rule 33 of CGST Rules]

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19. Rate of exchange of currency, other than Indian rupees (Rule 34 of CGST Rules)

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20. Value of supply inclusive of GST (Rule 35 of CGST Rules)

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