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Rule 1. Short title and commencement
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Rule 2. Application of Central Goods and Services Tax Rules
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Rule 3. The proportion of value attributable to different States or Union territories
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Rule 4. The supply of services attributable to different States or Union territories
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Rule 5. The supply of services attributable to different States or Union territories, in the case of
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Rule 6. In the case of supply of services relating to a leased circuit
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Rule 7. In the case of services supplied in respect of goods
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Rule 8. In the case of supply of services directly in relation to an immovable property
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Rule 9. In the case of supply of services by way of admission to, or organisation of a cultural
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