Index
| RULE 27 | Value of supply of goods or services where the consideration is not wholly in money |
| RULE 28 | Value of supply of goods or services or both between distinct or related persons, other than through an agent |
| RULE 29 | Value of supply of goods made or received through an agent |
| RULE 30 | Value of supply of goods or services or both based on cost |
| RULE 31 | Residual method for determination of value of supply of goods or services or both |
| RULE 31A | Value of supply in case of lottery, betting, gambling and horse racing |
| RULE 32 | Determination of value in respect of certain supplies |
| RULE 32A | Value of supply in cases where Kerala Flood Cess is applicable |
| RULE 33 | Value of supply of services in case of pure agent |
| RULE 34 | Rate of exchange of currency, other than Indian rupees, for determination of value |
| RULE 35 | Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax |