Finance & Law Explained in 2 Minutes
IGST Rules — Rule 4
Reviewed 2026-07-19Robots: noindex,followOfficial law prevails
Instrument in 2 Minutes
IGST Rules — Rule 4
Attribution of government advertisement services across States/UTs.
Enabling law: IGST section 12(14). Status: Allocation methodology.
Implementation controls
- Verify official title, number, date and commencement
- Map every clause to the enabling section
- Identify CGST Rule/form adopted or modified
- Apply period-specific rate and portal version
- Preserve source PDF and amendment history
Practical Q&A
Can this instrument be used without the parent Act?
No. Apply it only with the enabling provision, current amendments and the connected CGST Rules or notification.
What should be retained?
The official instrument, amendment history, transaction facts, calculation, filing evidence and reviewer sign-off.