Valuation of taxable services clarifies inclusions and exclusions such as commissions, premiums, fares, interest and subsidies. Rule 6 prescribes specific inclusions in the taxable value of services - commissions, premiums, reimbursements to authorised service stations, demurrage and similar amounts received by service providers or intermediaries - and specific exclusions including initial connection deposits, fares collected by travel agents, interest on delayed payments (with a specified exception), separately shown passenger taxes, accidental damages from unforeseen actions not relatable to the service, and government subsidies or grants that do not directly influence service value.