IGST Rules
IGST Rule 4
Checked 27 Jul 2026Reviewed by CA Nikhil GuptaOfficial-source controlled
Rule in 2 Minutes
The IGST Rules supplement the IGST Act. Rule 2 imports the CGST Rules for section 20 matters; Rules 3–7 deal with attribution of service value across States/Union territories for specified place-of-supply situations.
Exact official rule text / amendment package
See official IGST Rule notification and current amendment chain.
Implementation controls
- Read the Rule with the enabling IGST section and current CGST Rules where imported.
- For multi-State attribution, document the factual allocation key used by the Rule.
- Check later amendments before relying on an older consolidated compilation.
Practical Q&A
Does IGST have a completely separate rulebook?
No. Rule 2 expressly applies the CGST Rules, so far as may be, for provisions imported through IGST section 20. The specific IGST Rules supplement that bridge.