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:-
- Rule 1 – Short title, extent and commencement
- 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