Rule 8 of IGST Rules 2017: Proportion of Value of Certain Services Attributable to Different States/ UTs

Provisions under Rule 8 of the Integrated Goods and Services Tax (IGST) Rules, 2017 relating to proportion of value of certain services attributable to different States or Union territories, applicable w.e.f. 01/01/2019, are as under:

IGST Rule 8: Proportion of Value of Certain Services Attributable to Different States/ UTs

The proportion of value attributable to different States or Union territories, under subsection (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 in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of architects or interior decorators, where the location of the supplier of services or the location of the recipient of services is outside India, and where such services are supplied in more than one State or Union territory, in the absence of any contract or agreement between the supplier of service and recipient of services for separately collecting or determining the value of the services in each such State or Union territory, as the case maybe, shall be determined by applying the provisions of rule 4, mutatis mutandis.

Amendments History:

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Commentary on Rule 8 of the IGST Rules, 2017

Rule 8 of the Integrated Goods and Services Tax (IGST) Rules, 2017, applicable from 01/01/2019, provides guidelines for determining the proportion of value attributable to different States or Union territories in specific cases.

Rule 8 of IGST Rules 2017: Proportion of Value of Certain Services Attributable to Different States/ UTs

This rule applies when the supply of services is directly related to immovable property and both the supplier and the recipient of the services are located outside India. These services may include:

i) Services provided by experts and estate agents in relation to immovable property.

ii) Supply of accommodation by a hotel, inn, guest house, club, or campsite.

iii) Grant of rights to use immovable property.

iv) Services for carrying out or coordinating construction work, including those provided by architects or interior decorators.

If there is no contract or agreement between the supplier and the recipient to separately collect or determine the value of the services in each State or Union territory, Rule 8 states that the provisions of Rule 4 shall be applied mutatis mutandis (meaning, with the necessary changes) to determine the value attributable to each State or Union territory.

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Note: The Integrated Goods and Services Tax (IGST) Rules 2017 were initially notified by CBEC vide Integrated Tax Notification 4/2017 dated 28/06/2017 (Rule 1 & 2). Subsequently, IGST Rule 3 has been inserted vide Notification 12/2017 and IGST Rules 4 to 9 have been inserted vide Notification 4/2018. Information on this page is a Rule-wise compilation of Amendments made by various Notifications 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.


CBIC Updates (GST)
Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules, GST Forms
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017
GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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