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GSTZen > GSTZen Resources > GST Acts, Notifications, Circulars, Orders > GST Notifications > Integrated Tax Notifications > Integrated Tax Notification 04/2018 – Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017

Integrated Tax Notifications

IGST Notification 04/2018

Title Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017
Number 04/2018
Date 31-12-2018
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In exercise of the powers conferred by sub-sections (3),(7) and (11) of section 12 and sub section (7) of section 13 read with section 22 of the Integrated Goods and Services Tax Act , 2017 (13 of 2017), the Central Government hereby makes the following rules to further amend the Integrated Goods and Services Tax Rules, 2017, namely:-

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