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of <h1>GST Valuation Rules 2016: Rule 6 Details Residual Method for Valuing Goods and Services When Rule 5 is Inapplicable.</h1> Rule 6 of the GST Valuation Rules, 2016, outlines the residual method for determining the value of goods and services when it cannot be ascertained under Rule 5. This method requires using reasonable means that align with the principles and general provisions of the GST Valuation Rules. It serves as a fallback mechanism to ensure that the valuation is consistent and fair when standard methods are not applicable.
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