| Rules | Title |
| |
| Rule 1 | Short, Title and Commencement |
| Rule 2 | Application of Central Goods and Services Tax Rules |
| Rule 3 | The Proportion of Value Attributable to Different State or Union Territories, in the Case of Supply of Advertisement Services to the Central Government, a State Government, a Statutory Body or a Local Authority …… |
| Rule 4 | The Supply of Services Attributable to Different States or Union Territories, Under-Sub Section (3) of Section 12 … |
| Rule 5 | The Supply of Services Attributable to Different States or Union Territories, Under Sub-Section (7) of Section 12 … |
| Rule 6 | The Supply of Services Attributable to Different States or Union Territories, Under Sub-Section (11) of Section 12 … |
| Rule 7 | The Supply of Services Attributable to Different States or Union Territories, Under Sub-Section (7) of Section 13 of the Said Act, in the Case of Services Supplies in Respect of Goods Which are Required to be Made Physically Available … |
| Rule 8 | The Proportion of Value Attributable to Different States or Union Territories, Under Sub-Section (7) of Section 13 of the Said Act, in the Case of Supply of Services Directly in Relation to an Immovable Property … |
| Rule 9 | The Proportion of Value Attributable to Different States or Union Territories, Under Sub-Section (7) of Section 13 of the Said Act, in the Case of Supply of Services by way of Admission … |