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IGST Rules – Integrated Goods and Services Tax Rules, 2017
IGST Rules – Integrated Goods and Services Tax Rules, 2017
Table of Contents
Rule 1
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Short title, extent and commencement
Rule 2
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Application of Central Goods and Services Tax Rules
Rule 3
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The proportion of value attributable to different States or Union territories
Rule 4
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The supply of services attributable to different States or Union territories
Rule 5
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The supply of services attributable to different States or Union territories, in the case of
Rule 6
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In the case of supply of services relating to a leased circuit
Rule 7
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In the case of services supplied in respect of goods
Rule 8
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In the case of supply of services directly in relation to an immovable property
Rule 9
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In the case of supply of services by way of admission to, or organisation of a cultural
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