Provisions under Rule 32A of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Value of supply where Kerala Flood Cess is applicable”, are as under:
CGST Rule 32A: Value of supply in cases where Kerala Flood Cess is applicable (Chapter-IV: Determination of Value of Supply) [rule 32A inserted from 01/07/2019: refer Note 1]
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.
Amendments History:
1. Rule 32A inserted from 01/07/2019 vide Notification 31/2019.
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