CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 32A – Value of supply in cases where Kerala Flood Cess is applicable

This rule was made and amended vide the following notifications
• Central Tax Notification No. 31/2019 (dated 28th June 2019)

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.