| 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 |