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Amended upto (Year) ⇨

IGST RULES, 2017
[Amended upto 2025]

CHAPTER I - PRELIMINARY

TaxGPT

Summarize Rule 3 by TaxGPT in

AA |

Rule 3 - ----

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 12 of the Integrated Goods and Services Tax Act, 2017, in the absence of any contract between the supplier of service and recipient of services,