The Integrated Goods and Services Tax Act, 2017 The Integrated Goods and Services Tax Rules, 2017 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 28th June, 2017 No. 4/2017-Integrated Tax G.S.R. 699(E).-In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax […]
The Integrated Goods and Services Tax Act, 2017 The Integrated Goods and Services Tax Rules, 2017 Rule 2: Application of Central Goods and Services Tax Rules. 2. The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as
The Integrated Goods and Services Tax Act, 2017 The Integrated Goods and Services Tax Rules, 2017 1[3. The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority, under sub-section (14) of section
IGST Rule 3 of Integrated Goods and Services Tax Rules, 2017 Read Post »
The Integrated Goods and Services Tax Act, 2017 The Integrated Goods and Services Tax Rules, 2017 1[4. The supply of services attributable to different States or Union territories, under sub-section (3) of section 12 of the Integrated Goods and Services Tax Act, 2017 (hereinafter in these rules referred to as the said Act), in the case of-
IGST Rule 4 of Integrated Goods and Services Tax Rules, 2017 Read Post »
The Integrated Goods and Services Tax Act, 2017 The Integrated Goods and Services Tax Rules, 2017 1[5. The supply of services attributable to different States or Union territories, under sub-section (7) of section 12 of the said Act, in the case of- (a) services provided by way of organisation of a cultural, artistic, sporting, scientific,
IGST Rule 5 of Integrated Goods and Services Tax Rules, 2017 Read Post »
The Integrated Goods and Services Tax Act, 2017 The Integrated Goods and Services Tax Rules, 2017 1[6. The supply of services attributable to different States or Union territories, under sub-section (11) of section 12 of the said Act, in the case of supply of services relating to a leased circuit where the leased circuit is
IGST Rule 6 of Integrated Goods and Services Tax Rules, 2017 Read Post »
The Integrated Goods and Services Tax Act, 2017 The Integrated Goods and Services Tax Rules, 2017 1[7. The supply of services attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of services supplied in respect of goods which are required to be made physically
IGST Rule 7 of Integrated Goods and Services Tax Rules, 2017 Read Post »
The Integrated Goods and Services Tax Act, 2017 The Integrated Goods and Services Tax Rules, 2017 1[8. The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services directly in relation to an immovable property, including services supplied
IGST Rule 8 of Integrated Goods and Services Tax Rules, 2017 Read Post »
The Integrated Goods and Services Tax Act, 2017 The Integrated Goods and Services Tax Rules, 2017 1[9. The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services by way of admission to, or organisation of a cultural,
IGST Rule 9 of Integrated Goods and Services Tax Rules, 2017 Read Post »
