Value of supply excludes Kerala Flood Cess; taxable value determined under the Act's valuation provisions. The value of supply for goods or services subject to Kerala Flood Cess is deemed to be the value determined under the Act's valuation provisions, excluding the Kerala Flood Cess from the taxable value.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Value of supply excludes Kerala Flood Cess; taxable value determined under the Act's valuation provisions.
The value of supply for goods or services subject to Kerala Flood Cess is deemed to be the value determined under the Act's valuation provisions, excluding the Kerala Flood Cess from the taxable value.
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