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”, prescribing that value of intra-state supply of goods or services or both (B2C) in the State of Kerala shall not include the said cess, i.e. Kerala Flood Cess, w.e.f. 1 August 2019, are as under:
CGST Rule 32A: Value of supply in cases where Kerala Flood Cess is applicable (Chapter-IV: Determination of Value of Supply)
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.
1. CGST Rule 32A inserted vide Notification No. 31/2019 Central Tax dt. 28 June 2019.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
Further, it may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).
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