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GST_Rules

Section / Rule Number Content


Rule 1 Value of supply of goods or services where the consideration is not wholly in money
Rule 2 Value of supply of goods or services or both between distinct or related persons,other than through an agent
Rule 3 Value of supply of goods made or received through an agent
Rule 4 Value of supply of goods or services or both based on cost
Rule 5 Residual method for determination of value of supply of goods or services or both
Rule 6 Determination of value in respect of certain supplies
Rule 7 Value of supply of services in case of pure agent
Rule 8 Rate of exchange of currency, other than Indian rupees, for determination of value
Rule 9 Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax