Value of supply in cases where Kerala Flood Cess is applicable
Rule 32A of the Central Goods and Services Tax Rules, 2017 deals with value of supply in cases where Kerala Flood Cess is applicable. 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 . The Act came into force on 22 Jun 2017.
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 . Inserted vide Notification No.31/2019 - CT dated 28.06.2019 with effect from 01.07.2019.
Rule 32A, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Questions about Rule 32A
What does Rule 32A of the Central Goods and Services Tax Rules deal with?
Rule 32A of the Central Goods and Services Tax Rules is headed "Value of supply in cases where Kerala Flood Cess is applicable". 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 .
How do I find court cases under Rule 32A of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 32A, rule 32A CGST Rules 2017, rule 32A of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Rule 32A of the Central Goods and Services Tax Rules come into force?
Rule 32A of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 32A, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
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- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
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Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.