Integrated Goods and Services Tax (IGST) Rules, 2017 have been notified by Govt. on 28/06/2017 (effective as of 22/06/2017).

Rule-wise Index of the IGST Rules, 2017, relating to provisions for levy and collection of tax on inter-State supply of goods and services (i.e. for carrying out the provisions specified in section 20 of the IGST Act, 2017) as notified/ amended by GOI/CBIC from time to time:

IGST Rule/ Particulars
Rule 1: Short Title and Commencement
Rule 2: Application of CGST Rules
Rule 3: Apportionment of IGST on Advertisement Services
Rule 4: Supply of Services Attributable to Different States or UTs
Rule 5: Place of Supply of Services Attributable to Different States or UTs
Rule 6: Place of Supply (Leased Circuit)
Rule 7: Place of Supply and Value of Services
Rule 8: Proportion of Value of Certain Services Attributable to Different States/ UTs
Rule 9: Proportion of Value of Services in Specific Cases
IGST Rules, 2017: Last Updated 30/09/2024
IGST Rules 2017 (Rules 1 & 2) initially notified by CBEC vide Notification 4/2017 dated 28/06/2017 effective 22/06/2017. Subsequently, Rule 3 has been inserted vide Notification 12/2017 effective 01/07/2017 and Rules 4 to 9 have been inserted vide Notification 4/2018 effective 01/01/2019. Information on this page is a Rule-wise compilation of Amendments made in IGST Rules, 2017 by various Notifications/Orders issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.