Rules
- Rule 1: Short title and commencement
- Rule 2: Application of Central Goods and Services Tax Rules
- Rule 3: Determination of proportion of value attributable to different States or Union territories, (in the absence of any contract), in the case of supply of advertisement services to the Central Government, etc.
- Rule 4: Supply of services attributable to different States or Union territories, under sub-section (3) of section 12
- Rule 5: Supply of services attributable to different States or Union territories, under sub- section (7) of section 12
- Rule 6: Supply of services attributable to different States or Union territories, under sub-section (11) of section 12
- Rule 7: Supply of services attributable to different States or Union territories, under sub-section (7) of section 13
- Rule 8: Proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 in relation to an immovable property
- Rule 9: Proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 in relation to cultural, artistic, etc.
Chapters
Select a rule or chapter to view content.