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Home Acts & Rules Goods and Services Tax Final Rules (Draft) GST - Determination of Value of Supply - Final Rules 18-5-2017

GST - Determination of Value of Supply - Final 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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