Page 3 - Chapter 6_Value of Supply

06 Value of Supply

INDEX

No of
Sr. No. Description Pg. No
Illust.
1 Sec on 15(2): Addi on to Transac on Value 6.02 3

2 Combine Ques ons on Sec 15(1), 15(2) & 15(3) 6.03 6

3 Rule 27: Value of supply of goods or services where the considera on is not wholly in money 6.10 1
5 Rule 28: Value of supply of goods or services or both between dis nct or related persons, 6.11 3
other than through an agent
6 Rule 29: Value of Supply of goods made or received through an agent 6.12 1
7 Rule 30: Value of supply of goods or services or both based on cost. 6.13 1

8 Rule 31A: Value of Supply in case of lo ery, be ng, gambling and horse Racing 6.14 1
9 Rule 31B& C: Value of supply of online gaming including online money gaming & Value of 6.14 2
supply of ac onable claims in case of casino
10 Rule 32(2): Value of supply of services in rela on to the purchase or sale of foreign currency 6.16 1

11 Rule 32(3): Value of the supply of services in rela on to booking of ckets for travel by air 6.17 1

12 Rule 32(4): Value of supply of services in rela on to life insurance business 6.17 1
13 Rule 32(5): Buying and Selling of Second-hand Goods 6.18 1
14 Rule 32(6): Value of a token, or a voucher, or a coupon, or a stamp 6.19 1

15 Rule 33: Value of supply of services in case of pure agent 6.19 1
16 Rule 34: Rate of exchange of currency, other than Indian rupees, for determina on of value. 6.20 1

17 Combined Ques on on Rules 6.21 1
Total no. of Illustrations 26

S.No. Description Chap. No. Que. No. No. Illus.
1 Study Mat 06 Q. 2, 3, 4, 9,11, 19, 23, 7

2 Examination 06 Q. 6, 7, 12, 20, 4
3 RTP & MTP 06 Q. 8, 10, 18, 21, 24,26, 6
4 Other 06 Q. 1,5,13,14, 15, 16, 17, 22, 25, 9

Total No. of Illustrations 26

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