@mudraforge/statutory 2.11.0 → 2.13.0

package/src/usvm/rules/sec_194m_contract_ind.json

@@ -0,0 +1,59 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194M",
+  "version": "2.1.0",
+  "title": "TDS on Payment to Contractors/Professionals by Certain Individuals or HUF",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194M",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 14",
+  "successorTableItem": "TABLE_1_SL_NO_14_INDIVIDUAL_CONTRACTOR",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2019-09-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194M earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_COVERED_BY_194C_H_J",
+      "field": "isPayerCoveredBy194C_H_J",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_GOVERNED_BY_SECTIONS_194C_194H_194J",
+        "reason": "Payers required to deduct under 194C, 194H, or 194J are exempt from 194M."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "500000000",
+    "standardRateBps": 200,
+    "baseDetermination": "ANNUAL_AGGREGATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_194o_ecommerce.json

@@ -0,0 +1,48 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194O",
+  "version": "2.1.0",
+  "title": "TDS on Payments by E-Commerce Operator to E-Commerce Participants",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194O",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 15",
+  "successorTableItem": "TABLE_1_SL_NO_15_ECOMMERCE",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2020-10-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194O earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_MISSING_PAN_5_PERCENT",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 500,
+        "governingSection1961": "Section 206AA Second Proviso (5% e-commerce cap)",
+        "governingSection2025": "Section 397(2)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "FLAT_RATE",
+    "thresholdPaisa": "0",
+    "standardRateBps": 10,
+    "baseDetermination": "GROSS_SALE_CONSIDERATION"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_194q_goods.json

@@ -0,0 +1,71 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194Q",
+  "version": "2.1.0",
+  "title": "Tax Deduction at Source on Purchase of Goods",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194Q",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 8(ii)",
+  "successorTableItem": "TABLE_1_SL_NO_8_II_PURCHASE_OF_GOODS",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2021-07-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194Q(1) earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_FOREIGN_IMPORT",
+      "field": "isImportOfGoods",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_IMPORT_OF_GOODS_FOREIGN_VENDOR",
+        "reason": "CBDT Circular 13/2021 Question 3: Section 194Q does not apply to import of goods from non-residents."
+      }
+    },
+    {
+      "id": "GUARD_NON_RESIDENT_SELLER",
+      "field": "payee.isResident",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_IMPORT_OF_GOODS_FOREIGN_VENDOR",
+        "reason": "Non-resident seller without PE in India is exempt from 194Q."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_OR_INOPERATIVE_PAN",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 500,
+        "governingSection1961": "Section 206AA(1) First Proviso (5% statutory cap for goods)",
+        "governingSection2025": "Section 397(2)(b)(i)(C) (5% statutory cap for goods)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "EXCESS_OVER_THRESHOLD",
+    "thresholdPaisa": "500000000",
+    "standardRateBps": 10,
+    "baseDetermination": "CUMULATIVE_TURNOVER_IN_FINANCIAL_YEAR",
+    "notes": "Tax applies strictly to the incremental excess over 50 Lakhs."
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_194r_perquisites.json

@@ -0,0 +1,47 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC194R",
+  "version": "2.1.0",
+  "title": "TDS on Benefit or Perquisite in Respect of Business or Profession",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 194R",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 18",
+  "successorTableItem": "TABLE_1_SL_NO_18_BENEFITS_PERQUISITES",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2022-07-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "PAYMENT_ONLY",
+    "events": [
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 194R before releasing benefit or perquisite"
+  },
+  "guards": [
+    {
+      "id": "GUARD_MISSING_PAN_206AA",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 2000,
+        "governingSection1961": "Section 206AA (20% missing PAN)",
+        "governingSection2025": "Section 397(2)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "CLIFF_THRESHOLD",
+    "thresholdPaisa": "2000000",
+    "standardRateBps": 1000,
+    "baseDetermination": "ANNUAL_AGGREGATE_VALUE_OF_BENEFITS"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_195_cross_border.json

@@ -0,0 +1,39 @@
+{
+  "sectionId": "ITACT1961_SEC195",
+  "version": "1.0.0",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 195",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(2)",
+  "transitionalCutoverDate": "2026-04-01",
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": ["creditDate", "paymentDate"],
+    "description": "Earlier of book credit or SWIFT remittance disbursement"
+  },
+  "guards": [
+    {
+      "id": "GUARD_TAX_HAVEN",
+      "field": "isTaxHaven",
+      "operator": "IS_TRUE",
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 3000,
+        "governingSection1961": "Section 94A NJA",
+        "governingSection2025": "Section 393(2) NJA"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "DTAA_TREATY_TAX_HAVEN_MATRIX",
+    "standardDomesticRatePercent": 20,
+    "taxHavenRatePercent": 30,
+    "treatyFtsRatePercent": 10,
+    "treatyBusinessProfitsRatePercent": 0,
+    "thresholdPartAInr": 500000
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_206ab_non_filer.json

@@ -0,0 +1,26 @@
+{
+  "sectionId": "ITACT1961_SEC206AB",
+  "version": "1.0.0",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 206AB",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Omitted w.e.f. 1 April 2025 by Finance Act, 2025",
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "creditDate",
+      "paymentDate"
+    ],
+    "description": "Earlier of credit or payment for non-compliant specified persons"
+  },
+  "computation": {
+    "archetype": "NON_FILER_PENAL_RATE_206AB",
+    "multiplier": 2,
+    "minimumPenalRatePercent": 5,
+    "sunsetOmissionDate": "2025-04-01"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_206c1h_tcs.json

@@ -0,0 +1,69 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA1961_SEC206C_1H",
+  "version": "2.1.0",
+  "title": "TCS on Sale of Goods Exceeding Fifty Lakh Rupees",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 206C(1H)",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 206C(1H) (Omitted w.e.f. 1 April 2025)",
+  "successorTableItem": "OMITTED_SUNSET_BY_FINANCE_ACT_2025",
+  "transitionalCutoverDate": "2025-04-01",
+  "effectivePeriod": {
+    "validFrom": "2020-10-01",
+    "validTo": "2025-03-31"
+  },
+  "triggerPolicy": {
+    "type": "DEBIT_OR_RECEIPT",
+    "events": [
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 206C(1H) at the time of receipt of amount"
+  },
+  "guards": [
+    {
+      "id": "GUARD_SUNSET_OMITTED_FINANCE_ACT_2025",
+      "field": "isPostSunset2025",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "OMITTED_SUNSET_BY_FINANCE_ACT_2025",
+        "reason": "Section 206C(1H) was omitted effective 1 April 2025 by Finance Act, 2025."
+      }
+    },
+    {
+      "id": "GUARD_BUYER_LIABLE_FOR_194Q",
+      "field": "isBuyerDeducting194Q",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_BUYER_DEDUCTING_194Q",
+        "reason": "Section 206C(1H) second proviso: TCS not applicable if buyer is liable and deducting TDS under 194Q."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_PAN_TCS_1_PERCENT",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 100,
+        "governingSection1961": "Section 206C(1H) Second Proviso (1% cap)",
+        "governingSection2025": "Section 206C(1H)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "EXCESS_OVER_THRESHOLD",
+    "thresholdPaisa": "500000000",
+    "standardRateBps": 10,
+    "baseDetermination": "CUMULATIVE_RECEIPTS_IN_FINANCIAL_YEAR"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_281_tax_clearance.json

@@ -0,0 +1,21 @@
+{
+  "sectionId": "ITACT1961_SEC281",
+  "version": "1.0.0",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 281",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 281 equivalent",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Evaluation of asset transfer during pending tax assessment proceedings"
+  },
+  "computation": {
+    "archetype": "TAX_CLEARANCE_VOID_TRANSFER_SEC281",
+    "deMinimisDemandInr": 5000,
+    "deMinimisAssetInr": 10000
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_393_goods.json

@@ -0,0 +1,59 @@
+{
+  "$schema": "https://mudraforge.in/schemas/statutory-ast-v2.1.json",
+  "sectionId": "ITA2025_SEC393",
+  "version": "2.1.0",
+  "title": "Tax Deduction at Source on Payment for Purchase of Goods (2025 Act)",
+  "governingStatute": "Income-tax Act, 2025",
+  "statutorySection": "Section 393(1), Table 1, Sl. No. 8(ii)",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 393(1), Table 1, Sl. No. 8(ii)",
+  "successorTableItem": "TABLE_1_SL_NO_8_II_PURCHASE_OF_GOODS",
+  "transitionalCutoverDate": "2026-04-01",
+  "effectivePeriod": {
+    "validFrom": "2026-04-01",
+    "validTo": null
+  },
+  "triggerPolicy": {
+    "type": "EARLIER_OF",
+    "events": [
+      "BOOK_CREDIT",
+      "PAYMENT_DISBURSEMENT"
+    ],
+    "statutoryBasis": "Section 393(1) earlier of credit or payment"
+  },
+  "guards": [
+    {
+      "id": "GUARD_FOREIGN_IMPORT",
+      "field": "isImportOfGoods",
+      "operator": "EQ",
+      "value": true,
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_IMPORT_OF_GOODS_FOREIGN_VENDOR",
+        "reason": "Section 393 does not apply to import of goods from non-residents."
+      }
+    },
+    {
+      "id": "GUARD_MISSING_OR_INOPERATIVE_PAN",
+      "field": "payee.isPanValid",
+      "operator": "EQ",
+      "value": false,
+      "onMatch": {
+        "action": "OVERRIDE_RATE",
+        "overrideRateBps": 500,
+        "governingSection1961": "Section 206AA(1) First Proviso",
+        "governingSection2025": "Section 397(2)(b)(i)(C)"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "EXCESS_OVER_THRESHOLD",
+    "thresholdPaisa": "500000000",
+    "standardRateBps": 10,
+    "baseDetermination": "CUMULATIVE_TURNOVER_IN_FINANCIAL_YEAR"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_2025_SEC516"
+  }
+}

package/src/usvm/rules/sec_43bh_disallowance.json

@@ -0,0 +1,35 @@
+{
+  "sectionId": "ITACT1961_SEC43BH",
+  "version": "1.0.0",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 43B(h)",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 37(2)(g)",
+  "triggerPolicy": {
+    "type": "PAYMENT_ONLY",
+    "description": "Evaluated against invoice date, agreed terms, and March 31 fiscal year-end boundary"
+  },
+  "guards": [
+    {
+      "id": "GUARD_TRADER_EXCLUSION",
+      "field": "isTrader",
+      "operator": "IS_TRUE",
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_TRADER_NOT_GOVERNED_BY_43BH",
+        "reason": "Retail and wholesale trade (NIC 45, 46, 47) excluded from Section 43B(h) per Ministry OM 02.07.2021"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "MSME_FISCAL_BOUNDARY_43BH",
+    "maxWrittenDays": 45,
+    "statutoryBaselineDays": 15,
+    "fiscalYearBoundaryMonth": 3,
+    "fiscalYearBoundaryDay": 31
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "INCOME_TAX_ACT_1961_SEC288B"
+  }
+}

package/src/usvm/rules/sec_50b_slump_sale.json

@@ -0,0 +1,21 @@
+{
+  "sectionId": "ITACT1961_SEC50B",
+  "version": "1.0.0",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 50B read with Rule 11UAE",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 50B equivalent",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Lump-sum business undertaking transfer capital gains computation"
+  },
+  "computation": {
+    "archetype": "SLUMP_SALE_NET_WORTH_50B",
+    "excludeRevaluationReserve": true,
+    "depreciableAssetBasis": "WDV_UNDER_SECTION_43_6"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_79_loss_continuity.json

@@ -0,0 +1,33 @@
+{
+  "sectionId": "ITACT1961_SEC79",
+  "version": "1.0.0",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 79",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 79 equivalent",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Evaluated at annual tax return filing based on beneficial shareholding continuity"
+  },
+  "guards": [
+    {
+      "id": "GUARD_IBC_RESOLUTION",
+      "field": "isIbcResolutionPlan",
+      "operator": "IS_TRUE",
+      "onMatch": {
+        "action": "HALT_EXEMPT",
+        "disposition": "EXEMPT_IBC_RESOLUTION_PLAN",
+        "reason": "Section 79(2)(c) exemption for companies whose resolution plan is approved under IBC 2016"
+      }
+    }
+  ],
+  "computation": {
+    "archetype": "VOTING_CONTINUITY_PERCENTAGE",
+    "standardContinuityThresholdPercent": 51.0,
+    "dpiitStartupRelief": true
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_92c_transfer_pricing.json

@@ -0,0 +1,25 @@
+{
+  "sectionId": "ITACT1961_SEC92C",
+  "version": "1.0.0",
+  "governingStatute": "Income-tax Act, 1961",
+  "statutorySection": "Section 92C read with Rule 10CA",
+  "successorStatute": "Income-tax Act, 2025",
+  "successorSection": "Section 92C equivalent",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Evaluation of international transaction margin against comparable dataset"
+  },
+  "computation": {
+    "archetype": "TRANSFER_PRICING_PERCENTILE_ALP",
+    "wholesaleTolerancePercent": 3.0,
+    "standardTolerancePercent": 1.0,
+    "minComparablesForPercentile": 6,
+    "rangePercentileLower": 35,
+    "rangePercentileUpper": 65,
+    "secondaryAdjustmentThresholdInr": 10000000
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_ftc_dtaa_relief.json

@@ -0,0 +1,20 @@
+{
+  "sectionId": "IRC_SEC901_904_FTC",
+  "version": "1.0.0",
+  "governingStatute": "US Internal Revenue Code & DTAA Article 23",
+  "statutorySection": "IRC §§ 901/904 & Income-tax Act Section 90/91",
+  "successorStatute": "IRC §§ 901/904",
+  "successorSection": "Sections 901/904",
+  "triggerPolicy": {
+    "type": "FISCAL_YEAR_END",
+    "description": "Foreign tax credit relief limitation and ordinary credit computation"
+  },
+  "computation": {
+    "archetype": "FOREIGN_TAX_CREDIT_RELIEF",
+    "limitationBasis": "LOWER_OF_DOMESTIC_OR_FOREIGN_TAX"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_gst_blocked_itc_17_5.json

@@ -0,0 +1,26 @@
+{
+  "sectionId": "CGST2017_SEC17_5",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 17(5)",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 17(5)",
+  "triggerPolicy": {
+    "type": "INVOICE_DATE",
+    "description": "Evaluation at time of input tax credit booking"
+  },
+  "computation": {
+    "archetype": "BLOCKED_CREDIT_GATE_17_5",
+    "blockedCategories": [
+      "MOTOR_VEHICLES_PASSENGER",
+      "FOOD_AND_BEVERAGES",
+      "CLUB_MEMBERSHIP",
+      "PERSONAL_CONSUMPTION",
+      "LOST_STOLEN_GOODS"
+    ]
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_gst_composite_mixed_8.json

@@ -0,0 +1,21 @@
+{
+  "sectionId": "CGST2017_SEC8",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 8",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 8",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Bundled supply classification and tax rate determination"
+  },
+  "computation": {
+    "archetype": "COMPOSITE_MIXED_SUPPLY_SEC8",
+    "compositeRule": "PRINCIPAL_SUPPLY_RATE",
+    "mixedRule": "HIGHEST_APPLICABLE_RATE"
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}

package/src/usvm/rules/sec_gst_composition_levy_10.json

@@ -0,0 +1,23 @@
+{
+  "sectionId": "CGST2017_SEC10",
+  "version": "1.0.0",
+  "governingStatute": "Central Goods and Services Tax Act, 2017",
+  "statutorySection": "Section 10",
+  "successorStatute": "Central Goods and Services Tax Act, 2017",
+  "successorSection": "Section 10",
+  "triggerPolicy": {
+    "type": "TRANSACTION_DATE",
+    "description": "Quarterly composition levy concession"
+  },
+  "computation": {
+    "archetype": "COMPOSITION_LEVY_SEC10",
+    "turnoverThresholdPaisa": "1500000000",
+    "manufacturerTraderRateBps": 100,
+    "restaurantRateBps": 500,
+    "servicesRateBps": 600
+  },
+  "rounding": {
+    "transactionLine": "COMMERCIAL_PAISA",
+    "assessmentTotal": "COMMERCIAL_PAISA"
+  }
+}