MODEL GST LAW

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GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2017

Rule

Rule Heading

1

Value of Supply of Goods or Services where the Consideration is not Wholly in Money

2

Value of Supply of Goods or Services or both Between Distinct or Related Persons, Other than through an Agent

3

Value of Supply of Goods Made or Received Through an Agent

4

Value of Supply of Goods or Services or Both Based on Cost

5

Residual Method for Determination of Value of Supply of Goods or Services or Both

6

Determination of Value in Respect of Certain Supplies

7

Value of Supply of Services in Case of Pure Agent

8

Rate of Exchange of Currency, Other than Indian Rupees, for Determination of Value

9

Value of Supply Inclusive of Integrated Tax, Central tax, State Tax, Union Territory Tax