Rule 34 – Rules – Determination of Value of Supply – Central Goods and Services Tax Rules, 2017 – Rule 34 – 1[34. Rate of exchange of currency, other than Indian rupees, for determination of value.-(1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination o
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