IGST Rules – Integrated Goods and Services Tax Rules, 2017

Table of Contents

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