Notification No. 04/2018
Date: December 31, 2018
Subject: Amends IGST Rules to prescribe methodology for apportionment of place of supply across multiple States or Union Territories.
Description:
This notification introduces detailed rules in the IGST Rules, 2017 to determine the place of supply and apportionment of value where services are attributable to more than one State or Union Territory. It covers services relating to immovable property, accommodation, events, leased circuits, and services performed in multiple locations, including cross-border situations. The amendment ensures uniform application of place of supply provisions and prevents tax disputes.
Issued for earlier notification?
Yes — amends the Integrated Goods and Services Tax Rules, 2017.