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[Cites 0, Cited by 0] [Section 32(2)] [Section 32] [Entire Act]

Union of India - Subsection

Section 32(2)(a) in The Central Goods and Services Tax Rules, 2017

(a)for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency: