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<h1>Residual Method Offers Flexible Valuation of Supplies Under Section 15 When Initial Rules Fall Short in GST Framework.</h1> When the value of supply for goods or services cannot be determined under the initial four rules, the residual method is applied. This involves using reasonable means consistent with the principles and general provisions of section 15 and the relevant rules. For services, suppliers have the option to choose this method, bypassing rule 4. This approach ensures flexibility and adherence to statutory guidelines in valuing supplies under the Goods and Services Tax framework.