Section 32A: [ Value of supply in cases where Kerala Flood Cess is applicable. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]

Q: What does Section 32A of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) deal with?

Section 32A TCAPR pertains to "[ Value of supply in cases where Kerala Flood Cess is applicable. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]". It is part of the The CGST (Anti-Profiteering) Rules, 2017, a legislation enacted by the Parliament of India. Section 32A of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs [ Value of supply in cases where Kerala Flood Cess is applicable. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]. As verified on 19 May 2026.

Q: Is Section 32A TCAPR still in force?

Yes, Section 32A of the The CGST (Anti-Profiteering) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 32A TCAPR?

धारा 32A TCAPR is the Devanagari Hindi reference for Section 32A of the The CGST (Anti-Profiteering) Rules, 2017. Section 32A of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs [ Value of supply in cases where Kerala Flood Cess is applicable. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]. As verified on 19 May 2026.

Q: What is Dhara 32A TCAPR?

Dhara 32A TCAPR is the Roman Hindi reference for Section 32A of the The CGST (Anti-Profiteering) Rules, 2017. "Dhara" means "Section" in Hindi. Section 32A of The CGST (Anti-Profiteering) Rules, 2017 (TCAPR) governs [ Value of supply in cases where Kerala Flood Cess is applicable. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]. As verified on 19 May 2026.

Q: How to cite Section 32A of The CGST (Anti-Profiteering) Rules, 2017?

Cite as: "Section 32A, The CGST (Anti-Profiteering) Rules, 2017 (TCAPR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Anti-Profiteering) Rules, 2017, § 32A (India).

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Thursday, 21 May 2026

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Section 32A TCAPR (The CGST (Anti-Profiteering) Rules, 2017): [ Value of supply in cases where Kerala Flood Cess is applicable. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.] | Law on Tips | Law on Tips

Table of Contents

The CGST (Anti-Profiteering) Rules, 2017

Chapter IIIR — egistration

Section 32A

[ Value of supply in cases where Kerala Flood Cess is applicable. [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.]

- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess.]