Rule 9 of IGST Rules 2017: Proportion of Value of Services in Specific Cases

Provisions under Rule 9 of the Integrated Goods and Services Tax (IGST) Rules, 2017 relating to determining the proportion of value attributable to different States or Union territories in specific cases of supply of services, applicable w.e.f. 01/01/2019, are as under:

IGST Rule 9: Determining the Proportion of Value Attributable to Different States or UTs in Specific Cases of Supply of Services

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 by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, where the location of the supplier of services or the location of the recipient of services is outside India, and where such services are provided 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 5, mutatis mutandis.

Amendments in History:

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