IGST Rules, 2017 — Rules Index

INTEGRATED GOODS AND SERVICES TAX RULES, 2017 IGST Rules 2017 — RULES INDEX Rules Index — fourteen-section practitioner architecture Effective from 1 July 2017 (IGST Act, 2017) |…

Rules Index — fourteen-section practitioner architecture

Effective from 1 July 2017 (IGST Act, 2017) | First Edition | May 2026

[Nine rules — Rule 1 short title; Rule 2 application of CGST Rules; Rules 3-9 inserted by Notif 04/2018-IT (and Rule 3 originally by Notif 12/2017-IT) — POS proxies for advertisement, immovable property multi-State, event organisation multi-State, leased circuit multi-State, performance services cross-border, immovable property cross-border, event cross-border]

1. Scope at a Glance

The Integrated Goods and Services Tax Rules, 2017 are the operational framework for the IGST Act 2017. Notified by Notification No. 4/2017-Integrated Tax dated 28.06.2017 under s. 22 IGST. Original notification contained only Rules 1, 2 and 3 (Rule 3 inserted later by Notification No. 12/2017-IT dated 15.11.2017 effective from 01.07.2017). Rules 4-9 were inserted by Notification No. 04/2018-Integrated Tax dated 31.12.2018 effective 01.01.2019 — the most substantial expansion of IGST Rules, addressing POS-proxies for cross-border and multi-State services.

2. Rule-by-Rule Synopsis

RULE	OPERATIVE SYNOPSIS
Rule 1 — Short title and commencement	Two sub-rules. (1) Rules called IGST Rules 2017. (2) Deemed to have come into force on 22.06.2017 (early appointed-day, aligned with s. 22 IGST commencement).
Rule 2 — Application of CGST Rules	Single rule. CGST Rules 2017, for carrying out provisions specified in s. 20 IGST, apply mutatis mutandis to integrated tax as they apply to central tax. The IGST companion to s. 20 IGST.
Rule 3 — Advertisement services to Government — POS proxy under s. 12(14)	Inserted by Notification 12/2017-IT effective 01.07.2017. Comprehensive rule with sub-clauses (a)-(i) covering newspapers, printed material, hoardings, utility bills, radio, TV, cinema, internet, SMS. Each sub-clause provides specific proportionate-split formula. Sub-clause (h) on internet advertisement amended by Notif 04/2018-IT effective 01.01.2019.
Rule 4 — Immovable property multi-State POS proxy under s. 12(3)	Inserted by Notification 04/2018-IT effective 01.01.2019. Covers hotel accommodation (proportion of nights), other immovable property (proportion of area), houseboat (proportion of time).
Rule 5 — Multi-State event organisation POS proxy under s. 12(7)	Inserted by Notification 04/2018-IT effective 01.01.2019. For event organisation to non-registered recipient across multiple States — apportionment by GAAP-based generally-accepted-accounting-principles allocation.
Rule 6 — Multi-State leased circuit POS proxy under s. 12(11)	Inserted by Notification 04/2018-IT effective 01.01.2019. For leased circuit installed in multiple States — proportionate split by number of points in each State.
Rule 7 — Cross-border performance services on goods POS proxy under s. 13(7)	Inserted by Notification 04/2018-IT effective 01.01.2019. For s. 13(3) services where supplier or recipient outside India and services performed in multiple States — apportionment by goods invoice value or GAAP.
Rule 8 — Cross-border immovable property POS proxy under s. 13(7)	Inserted by Notification 04/2018-IT effective 01.01.2019. Applies Rule 4 mutatis mutandis to cross-border immovable property services under s. 13(4).
Rule 9 — Cross-border event POS proxy under s. 13(7)	Inserted by Notification 04/2018-IT effective 01.01.2019. Applies Rule 5 mutatis mutandis to cross-border events under s. 13(5).

3. Key Doctrines

DOCTRINE	SOURCE / APPLICATION
Application of CGST Rules mutatis mutandis	Rule 2 — CGST Rules apply to IGST through s. 20.
Multi-State proportionate split	Rules 3-9 all provide formulae for multi-State value apportionment.
Contract priority	All multi-State rules apply 'in absence of any contract or agreement' — contract overrides Rules formula.
Specific proxies for advertisement	Rule 3 — newspaper (edition geography), pamphlet (distribution), hoarding (location), train ad (track length ratio), TV (BARC viewership), cinema (location), internet (TRAI subscribers + population), SMS (telecom circle subscribers + population).
Specific proxies for hotel / accommodation	Rule 4 — nights for accommodation; area for other immovable; time for houseboat.
GAAP allocation for events	Rules 5, 9 — generally-accepted-accounting-principles allocation.
Point-based allocation for leased circuits	Rule 6 — number of points per State.
Goods value ratio for performance services	Rule 7 — invoice value of goods per State for service performed.
Cross-border equivalence	Rules 8, 9 apply Rules 4, 5 mutatis mutandis — Indian and cross-border treatment harmonised.
Notification 04/2018-IT structural amendment	Single notification inserting Rules 4-9 reshaped IGST Rules architecture.

4. Amendment Timeline

DATE / INSTRUMENT	CHANGE
28.06.2017 — Notif 4/2017-Integrated Tax	IGST Rules 2017 notified — initially Rules 1, 2 only.
22.06.2017 — Deemed commencement	Rules deemed in force from 22.06.2017 (early appointed-day for s. 22 IGST).
15.11.2017 — Notif 12/2017-Integrated Tax	Inserted Rule 3 (advertisement to Government) effective from 01.07.2017.
31.12.2018 — Notif 04/2018-Integrated Tax	Inserted Rules 4-9 effective 01.01.2019. Most substantial expansion of IGST Rules. Also amended sub-clause (h) of Rule 3 (internet advertisement) by inserting 'the service shall be deemed to have been provided all over India and'.
Periodic CBIC clarifications	Operational guidance on Rules application.

5. Forms — Direct or Indirect Use

FORM	PURPOSE / TRIGGER
Tax invoice with State-wise split	For Rules 3-9 multi-State supplies — separate invoices per State.
GSTR-1 Table 5A / Table 4	POS-wise / State-wise reporting based on Rules.
GSTR-3B Table 3.1	Tax payable per State-wise allocation.
Contract / agreement	Primary determinant — Rules apply only in absence of contract.
TRAI / BARC / Census reports	Data sources for Rules 3 formulae.
Indianrail.gov.in	Data source for Rule 3(c)(ii) train advertisement.
GAAP allocation working	For Rules 5, 9 event organisation.

6. Due-Date / Compliance Footprint

TRIGGER	TIMELINE
Tax invoice with multi-State split	At time of supply per s. 31 CGST applied via s. 20 IGST.
GSTR-1 POS-wise reporting	Monthly per regular cycle.
Periodic CBIC notifications	Rule amendments effective from notification date.
Annual GAAP working for events	Per generally-accepted-accounting-principles.
BARC viewership data	Quarterly publication for TV ad apportionment.
TRAI subscriber data	Quarterly publication for internet / SMS ad apportionment.

7. Filing Frequency / Reporting Triggers

Monthly GSTR-1 — POS-wise inter-State reporting per Rules.
Monthly GSTR-3B — tax classification per Rules.
Event-driven multi-State invoicing per Rules 3-9 application.
Annual reconciliation in GSTR-9 / 9C.

8. CBIC Notifications Summary

INSTRUMENT	SUBJECT
Notif 4/2017-Integrated Tax (28.06.2017)	Initial IGST Rules 2017.
Notif 12/2017-Integrated Tax (15.11.2017)	Rule 3 advertisement insertion effective 01.07.2017.
Notif 04/2018-Integrated Tax (31.12.2018)	Rules 4-9 + Rule 3(h) amendment effective 01.01.2019.
Circular 184/16/2022-GST	POS clarifications including transportation.
Circular 199/11/2023-GST	HO-BO cross-charge framework.
Circular 209/3/2024-GST	Comprehensive POS clarifications.

9. Sectoral Pointers

SECTOR	POINTERS
Advertising agencies serving Government	Rule 3 — sub-clause-specific proxies for each medium.
Hotel chains across multiple States	Rule 4 — proportion of nights for accommodation.
Multi-State property service providers	Rule 4 — proportion of area for non-accommodation immovable.
Houseboat / cruise operators	Rule 4(iii) — proportion of time in each State.
Event management companies	Rule 5 — GAAP-based allocation.
Telecom service providers (leased circuits)	Rule 6 — point-based allocation.
Maintenance / repair / testing services cross-border	Rule 7 — goods value ratio / GAAP.
Architects / surveyors / property consultants (cross-border)	Rule 8 — Rule 4 mutatis mutandis.
Event organisers cross-border	Rule 9 — Rule 5 mutatis mutandis.

10. Practitioner Quick-Reference

SITUATION	QUICK ANSWER
Government advertising in multiple States — POS?	Rule 3 sub-clause for the medium.
Multi-State hotel accommodation — POS?	Rule 4(i) — nights ratio.
Multi-State construction service — POS?	Rule 4(ii) — area ratio.
Houseboat / cruise service — POS?	Rule 4(iii) — time ratio.
Multi-State event organisation — POS?	Rule 5 — GAAP.
Multi-State leased circuit — POS?	Rule 6 — points ratio.
Cross-border equipment testing in multiple States — POS?	Rule 7 — goods value ratio or GAAP.
Cross-border immovable property service — POS?	Rule 8 — Rule 4 mutatis mutandis.
Cross-border event — POS?	Rule 9 — Rule 5 mutatis mutandis.
Contract specifying split — applies?	YES — Rules apply only in absence of contract.

11. Cross-Chapter / Cross-Statute Coordination

s. 12 IGST sub-sections (3), (7), (11), (14) — supplied by Rules 4, 5, 6, 3 respectively.
s. 13 IGST sub-section (7) read with sub-ss. (3), (4), (5) — supplied by Rules 7, 8, 9.
s. 20 IGST + Rule 2 IGST — Application of CGST Rules to IGST.
CGST Rules 2017 — main rule body applied through Rule 2.
TRAI / BARC / Census reports — external data sources.
Foreign Trade Policy 2023 — context for cross-border services.
GAAP framework — accounting principles for Rules 5, 7, 9 allocations.

12. File-Link Navigation — IGST Rules Files

FILE	COVERAGE
00 - IGST Rules Index.docx (this file)	Rules-level practitioner index.
Rule 1 and Rule 2 - Short title and Application of CGST Rules.docx	Combined file for the two short ancillary rules.
Rule 3 - Advertisement services to Government.docx	Comprehensive multi-medium proportionate split rule.
Rule 4 - Multi-State immovable property.docx	Hotel nights / area / houseboat time proxies.
Rule 5 - Multi-State event organisation.docx	GAAP-based allocation.
Rule 6 - Multi-State leased circuit.docx	Point-based allocation.
Rule 7 - Cross-border performance services on goods.docx	Goods value ratio + GAAP.
Rule 8 - Cross-border immovable property.docx	Rule 4 mutatis mutandis.
Rule 9 - Cross-border events.docx	Rule 5 mutatis mutandis.

13. External Anchors

s. 22 IGST — rule-making power.
s. 12, 13 IGST — POS framework supplied by Rules.
s. 20 IGST — Application of CGST framework.
IGST Act 2017 — parent statute.
CGST Act 2017 + CGST Rules 2017 — base framework.
Notifications 4/2017, 12/2017, 04/2018-IT — operative rule-notifications.
TRAI, BARC, Census, Indianrail — external data sources.
OECD International VAT/GST Guidelines — international benchmark.

14. Key Takeaways

IGST Rules 2017 are the operational framework for IGST Act under s. 22 power.
Rule 2 incorporates CGST Rules mutatis mutandis — companion to s. 20 IGST.
Rules 3-9 are POS-proxies for multi-State / cross-border services where contracts do not specify split.
Rule 3 covers advertisement to Government — comprehensive multi-medium proportionate split.
Rules 4-6 cover domestic multi-State services (immovable / events / leased circuit).
Rules 7-9 cover cross-border services (performance / immovable / events).
Notification 04/2018-IT (effective 01.01.2019) was the most substantial expansion.
Rules apply only in absence of contract — contractual allocation overrides Rules formula.
For practitioners, master mapping of Rule sub-clauses to service types essential.
External data sources (TRAI, BARC, Census) operational for specific Rule sub-clauses.
GAAP-based allocation for events under Rules 5, 9.
Point-based for leased circuit under Rule 6.
Goods value ratio for performance services under Rule 7.
Cross-border equivalence — Rules 8/9 apply Rules 4/5 mutatis mutandis.
Subscribe to CBIC notifications for ongoing amendments.

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