CGST Rules – Central Goods and Services Tax Rules, 2017
This rule was made and amended vide the following notifications
• Central Tax Notification No. 31/2019 (dated 28th June 2019)
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.