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Service Tax Rules

Section / Rule Number Content


1 Short title and commencement
2 Definitions
2A Determination of value of service portion in the execution of a works contract
2B Determination of value of service in relation to money changing
2C Determination of value of service portion involved in supply of food or any other article of human consumption or any drink in a restaurant or as outdoor catering
3 Manner of determination of value
4 Rejection of value
5 Inclusion in or exclusion from value of certain expenditure or costs
6 Cases in which the commission, costs, etc., will be included or excluded