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

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