Notification No. 12/2017
Date: November 15, 2017
Subject: Prescribes rules for apportionment of IGST in respect of advertisement services across multiple States or Union Territories
Description:
This notification amends the IGST Rules, 2017 to provide detailed methodology for apportionment of value of advertisement services supplied to Government or other specified recipients when dissemination occurs across multiple States or Union Territories. It covers advertisements through print, hoardings, railways, radio, television, internet and SMS, with illustrative examples. The amendment ensures uniform place of supply determination and correct revenue distribution.
Issued for earlier notification?
Yes — amends the Integrated Goods and Services Tax Rules, 2017.
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