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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Uttarakhand GST rules amend valuation, input tax credit, invoicing, returns, refunds and anti profiteering procedures, e way compliance.</h1> Amendments set hierarchical rules for determination of the value of supply including open market value, sum of monetary consideration plus equivalent for non monetary consideration, comparable supplies, and residual methods; special valuation rules apply for currency exchange, travel agents, insurance, second hand goods and vouchers, and pure agent costs are excluded from taxable value when specified conditions are met.

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