Himachal Pradesh GST rules set valuation hierarchy, input tax credit rules, invoicing, returns, payment and refund procedures. Rules establish valuation hierarchy for supplies (open market value, monetary equivalents, comparable supplies, 110% of cost, residual methods) and detailed regimes for input tax credit entitlement, reversal, distribution by Input Service Distributors, attribution between taxable/exempt and business/non-business use, pro rata capital goods treatment (five-year useful life), invoicing requirements, electronic ledgers and the GSTR return and refund mechanisms including procedural forms and timelines.