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Home Acts & Rules Bills GST - Final Rules (Draft) GST - Determination of Value of Supply - Final Draft Rules 18-5-2017 This

GST - Determination of Value of Supply - Final Draft Rules 18-5-2017

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
Explanation	:	For the purposes of this Chapter:-

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