| Title | Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017 |
| Number | 12/2017 |
| Date | 15-11-2017 |
| Download | |
In exercise of the powers conferred by sub section(14) of section 12 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 amend the Integrated Goods and Services Tax Rules,2017, namely:-