CGST Rule 33: Value of supply of services in case of pure agent Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value
CGST Rule 32:Determination of value in respect of certain supplies Determination of value in respect of certain supplies.- (1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall, at the option of the supplier, be determined
CGST Rule 31: Residual method for determination of value of supply of goods or services or both.- Where the value of supply of goods or services or both cannot be determined under rules 27 to 30, the same shall be determined using reasonable means consistent
CGST Rule 30: Value of supply of goods or services or both based on cost Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of this Chapter, the value shall be one hundred
CGST Rule 29:Value of supply of goods made or received through an agent Value of supply of goods made or received through an agent.-The value of supply of goods between the principal and his agent shall- (a) be the open market value of the goods
CGST Rule 28: Value of supply of goods or services or both between distinct or related persons, other than through an agent Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply
Rule 27 of CGST Rules:Value of supply of goods or services where the consideration is not wholly in money Value of supply of goods or services where the consideration is not wholly in money.- Where the supply of goods or services is for a consideration
CGST Rule 26: Method of authentication (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically
CGST Rule: 25 :Physical verification of business premises in certain cases.- Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the
CGST Rule 24 :Migration of persons registered under the existing law CGST Rule 24 :Migration of persons registered under the existing law.- (1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and
