• 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 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
• 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