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The Central Goods and Services Tax Rules, 2017   Chapter IV   Determination of Value of Supply   Rule No. Particulars 27   Value of supply of goods or services where the consideration is not wholly in money 28   Value of supply of goods or services or both between distinct or related persons, other than through an agent 29   Value of supply of goods made or received through an agent 30   Value of supply of goods or services or both based on cost 31   Residual method for determination of value of supply of goods or services or both 31A   Value of supply in case of lottery, betting, gambling and horse racing 32   Determination of value in respect of certain supplies 32A   Value of supply in cases where Kerala Flood Cess is applicable 33   Value of supply of services in case of pure agent 34   Rate of exchange of currency, other than Indian rupees, for determination of value 35   Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax BACK