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Rule 32A of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter IV, Determination of Value of Supply

At a glance

Procedure, powers and definitions

  • Rule 32AFor a supply on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019, the deemed value follows section 15 and excludes that cess.

Rule 32A applies when Kerala Flood Cess is levied on a supply under the specified Kerala provision. It uses the value determined under section 15 but excludes the cess itself. The rule therefore depends on an applicable cess levy; it does not establish the charging period or independently show that a particular supply attracts that levy.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 32A, verbatim (show)

1[Rule 32A. 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 . Inserted vide Notification No.31/2019 - CT dated 28.06.2019 with effect from 01.07.2019.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Kerala Flood Cess valuation 32A

Questions to answer on the file5 questions
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Provisions connected to Rule 32A
ProvisionConnectionWords that tie them
Section 15 of the CGST Act, 2017this provision requires Section 15 of the CGST Act, 201732A "value determined in terms of section 15 of the Act"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

Unsettled questions

The words of Rule 32A do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. No additional silent question identified; unresolved evidence remains open and legal classification is reserved to the auditor where specified

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 32A. Value of supply in cases where Kerala Flood Cess is applicable". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links