Valuation Rules GST | Rule 32 – Special Cases | CA/CMA Inter/Final #ValueOfSupply #gst

Rule 32 of the CGST Rules — determination of value in respect of certain supplies, explained in detail with practical treatment. Episode 3 of the Value of Supply chapter, for CA Inter, CA Final, CMA Inter and CMA Final. 🚨 VALUE OF SUPPLY | EPISODE 3 — VALUATION RULE 32 In this episode: ✅ When Rule 32 applies and why it's an option, not a compulsion ✅ Rule 32(2) — purchase or sale of foreign currency and money changing ✅ Both options for money changers, with the slab computation ✅ Rule 32(3) — air travel agent: 5% domestic, 10% international ✅ Rule 32(4) — life insurance business ✅ Rule 32(5) — second hand goods and the margin scheme ✅ Practical illustrations in exam format 💡 Rule 32 is scoring. The provisions are mechanical — once you know which sub-rule applies, the computation follows. Most marks are lost in identifying the sub-rule, not in the calculation. ▶ Episode 1 — Section 15 basics: [link] ▶ Episode 2 — Sec 15(1) & 15(3): [link] ▶ Full playlist — Value of Supply: [playlist link] 🎥 New episode every Monday, Tuesday & Wednesday until the chapter is complete. 📌 COURSE: CA Inter / CA Final / CMA Inter / CMA Final 📌 PAPER: Paper 19 — IDT (CMA Final) | TOPIC: Value of Supply 📌 RULE: Rule 32, CGST Rules 2017 | EPISODE: 3 📚 CA. Siddharth Jadeja — 15+ years teaching GST, Customs & FTP D & K Professional Studies LLP | www.dkprostudies.com 🔴 Live batch: CMA Final Paper 19 (ITLP) — Mon/Tue/Wed, 8:00–9:30 AM on Zoom. DM "ITLP" on Instagram. 📢 LIKE 👍 | SHARE ↗️ | SUBSCRIBE 🔔 #Rule32 #ValueOfSupply #GST