Rule 1

Short title and commencement

Rule 2

Application of Central Goods and Services Tax Rules

Rule 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

Rule 4

The supply of services attributable to different States or Union territories, under sub section (3) of section 12 of the Integrated Goods and Services Tax Act, 2017

Rule 5

The supply of services attributable to different States or Union territories, under subsection (7) of section 12 of the said Act

Rule 6

The supply of services attributable to different States or Union territories, under subsection (7) of section 12 of the said Act

Rule 7

The supply of services attributable to different States or Union territories

Rule 8

The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services directly in relation to an immovable property

Rule 9

The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services by way of admission