Uttarakhand GST rules amend valuation, input tax credit, invoicing, returns, refunds and anti profiteering procedures, e way compliance. 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.