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