IGST Rule 3: Apportionment of IGST on Advertisement Services
Provisions under Rule 3 of the IGST Rules, 2017 relating to Apportionment of IGST with respect to advertisement services under section 12(14) of the IGST Act, 2017.
Author: Vinod Arora
IGST Rule 2: Application of CGST Rules
Provisions under Rule 2 of the IGST Rules, 2017 relating to “Application of CGST Rules”.
IGST Rule 1: Short Title and Commencement
Provisions under Rule 1 of the IGST Rules, 2017 relating to “Short Title and Commencement”.
IGST Section 25: Removal of Difficulties
Provisions under Section 25 of the IGST Act, 2017 relating to "Removal of Difficulties".
IGST Section 24: Laying of Rules, Regulations and Notifications
Provisions under Section 24 of the IGST Act, 2017 relating to "Laying of Rules, Regulations and Notifications".
IGST Section 23: Power to Make Regulations
Provisions under Section 23 of the IGST Act, 2017 relating to "Power to Make Regulations".
IGST Section 22: Power to Make Rules
Provisions under Section 22 of the IGST Act, 2017 relating to "Power to Make Rules".
IGST Section 21: Import of Services from the ‘Appointed Day’
Provisions under Section 21 of the IGST Act, 2017 relating to "Import of services made on or after the appointed day".
IGST Section 20: Application of Provisions of CGST Act
Provisions under Section 20 of the IGST Act, 2017 relating to "Application of Provisions of the Central Goods and Services Tax (CGST) Act".
IGST Section 19: Tax Wrongfully Collected and Paid to Central/ State Government
Provisions under Section 19 of the IGST Act, 2017 relating to "Tax Wrongfully Collected and Paid to Central/ State Government".