iTunes gift cards are a great way to add credit to your iTunes account, which can then be used to purchase apps, games, music, and more from the iTunes store. These gift cards are available in various denominations, including $100. If you’re looking for a low-rate option, you may be able to find third-party websites or physical shops like “King Adhi Game Shop” that offer iTunes gift cards for a lower price than their face value. For example, a $100 iTunes gift card may be available for $70. However, it’s important to be cautious when using these websites or shops, 

When looking for a low-rate iTunes gift card, make sure the website or shop is legitimate and that the gift card will work before making a purchase. Also, check if they accept international payment methods and if they have fast delivery options. It’s also important to read customer reviews and check the return policy of the website or shop before making a purchase.

It’s worth to mention that is not legal to sell or buy gift cards for less than their face value, and if you find a shop or website that is doing this, it’s better to avoid it and look for another legitimate options.