Related provisions of the Statute :
| Section or Rule | Description |
| Section 2(31) | Definition of Consideration |
| Section 2(17) | Definition of Business |
| Section 2(5) | Definition of Agent |
| Section 2(88) | Definition of Principal |
| Section 15 | Value of taxable Supply |
| Section 25 | Registration |
| Section 16 | Input tax credit |
| Chapter IV – | Rules Determination of Value of Supply Rules |