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Section / Rule Number Content


Rule1 Short title and commencement
Rule 2 Application of Central Goods and Services Tax Rules
Rule 3 The proportion of value attributable to different States or Union territories
Rule 4 The supply of services attributable to different States or Union territories
Rule 5 The supply of services attributable to different States or Union territories, in the case of
Rule 6 In the case of supply of services relating to a leased circuit
Rule 7 In the case of services supplied in respect of goods
Rule 8 In the case of supply of services directly in relation to an immovable property
Rule 9 In the case of supply of services by way of admission to, or organisation of a cultural

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