Integrated Tax Notifications

IGST Notification 12/2017

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
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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:-

  1. Rule 1Short title, extent and commencement
  2. Rule 3The proportion of value attributable to different States or Union territories