Pre. G.S.R. 699(E)

       Published vide Notification No. G.S.R. 699(E), dated 28th June, 2017
G.S.R. 699(E).—In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 20 of the said Act, the Central Government hereby makes the following rules, namely:-

R.1 Short title and commencement

       (1) These rules may be called the Integrated Goods and Services Tax Rules, 2017.
(2) They shall be deemed to have come into force on the 22nd day of June, 2017.

R.2 Application of Central Goods and Services Tax Rules

The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to central tax.

R.3 .

       [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, under sub section (14) of section 12 of the Integrated Goods and Services Tax Act, 2017, in the absence of any contract between the supplier of service and recipient of services, shall be determined in the following manner namely:-
       (a) In the case of newspapers and publications, the amount payable for publishing an advertisement in all the editions of a newspaper or publication, which are published in a State or Union territory, as the case may be, is the value of advertisement service attributable to the dissemination in such State or Union territory.
       Illustration: ABC is a government agency which deals with the all the adv