Section 34 in Kerala Goods and Services Tax Rules, 2017
34. Rate of exchange of currency, other than Indian rupees, for determination of value.
- The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in terms of section 12 or, as the case may be, section 13 of the Ordinance.
