Note that with GitLab 13.3 (August 2020), there is an improvement to the if-else rule syntax:
CI/CD rules:if support logical expressions with parentheses
If you use the rules
keyword with if
clauses, it’s now even more powerful, with support for bracketed expressions evaluated by the pipeline processor.
You can use more complex and efficient AND (&&
) / OR (||
) expressions, making your pipelines rules more logical, powerful, and easier to manage.
See Documentation and Issue.
And, with GitLab 13.8 (January 2021)
Support variables for pipeline rules
Previously, the rules
keyword was limited in scope and only determined if a job should be included or excluded from pipelines. In this release, you can now decide if certain conditions are met and subsequently override variables in jobs, providing you with more flexibility when configuring your pipelines.

See Documentation and Issue.
With GitLab 13.12 (May 2021):
Support variables in CI/CD pipeline 'workflow:rules'
Previously, the rules
keyword was limited in scope and only determined if a job should be included or excluded from pipelines. In 13.8, we added the ability to use the variables
keyword with rules
to set variable values in a job based on which rule matched.
In this release we’ve extended this ability to workflow: rules
, so you can set variable values for the whole pipeline if certain conditions match.
This helps you make your pipelines even more flexible.

See Documentation and Issue.