Rule 32 (CGST Rule)

Determination of value in respect of certain supplies

Rule 32A (CGST Rule)

Value of supply in cases where Kerala Flood Cess is applicable

Rule 33 (CGST Rule)

Value of supply of services in case of pure agent

Rule 34 (CGST Rule)

Rate of exchange of currency, other than Indian rupees, for determination of value

Rule 35 (CGST Rule)

Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax

Rule 36 (CGST Rule)

Documentary requirements and conditions for claiming input tax credit

Rule 37 (CGST Rule)

Reversal of input tax credit in the case of non-payment of consideration

Rule 38 (CGST Rule)

Claim of credit by a banking company or a financial institution

Rule 39 (CGST Rule)

Procedure for distribution of input tax credit by Input Service Distributor

Rule 40 (CGST Rule)

Manner of claiming credit in special circumstances

Rule 41 (CGST Rule)

Transfer of credit on sale, merger, amalgamation, lease or transfer of a business

Rule 41A (CGST Rule)

Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory

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