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THE INTEGRATED GOODS AND SERVICES TAX RULES
1. (1) These rules may be called the Integrated Goods and Services Tax Rules, 2017. (2) They shall be deemed to have come into force on the 22nd day of June, 2017.
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 may be, apply in relat
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 o