Rule 32A of CGST Rules 2017: Value of supply where Kerala Flood Cess is applicable

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. 01/07/2019, 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.

Amendments History:

1. CGST Rule 32A inserted w.e.f. 01/07/2019 vide Central Tax Notification 31/2019 dt. 28/06/2019 to provide that w.e.f. 01/08/2019 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.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.