GST Valuation (Determination of the Value of Supply of Goods and Services) Rules, 2016
1. Short title, commencement and application.
(1) These rules may be called the GST Valuation (Determination of Value of Supply of Goods and Services) Rules, 2016.
(2) These Rules shall come into force on the day the Act comes into force.
(3) They shall apply to the supply of goods and/or services under the IGST/CGST/SGST Act.