IGST Rules
IGST Rule 5
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
5. The supply of services attributable to different States or Union territories, under sub-
section (7) of section 12 of the said Act, in the case of-
(a) services provided by way of organisation of a cultural, artistic, sporting, scientific,
educational or entertainment event , including supply of services in relation to a conference, fair
exhibition, celebration or similar events; or
(b) services ancillary to the organisation of any such events or assigning of sponsorship to
such events ,
where the services are supplied to a person other than a registered person, the event is held in
India in more than one State or Union territory and a consolidated amount is charged for supply
of such services, shall be taken as being in each of the respective States or Union territories, and
in the absence of any contract or agreement between the supplier of service and recipient of
services for separately collecting or determining the value of the services in each such State or
Union territory, as the case maybe, shall be determined by application of the generally accepted
accounting principles.
Illustration: An event management company E has to organise some promotional events
in States S1 and S2 for a recipient R. 3 events are to be organised in S1 and 2 in S2. They
charge a consolidated amount of Rs.10,00,000 from R. The place of supply of this service
is in both the States S1 and S2. Say the proportion arrived at by the application of
generally accepted accounting principles is 3:2. The service shall be deemed to have been
provided in the ratio 3:2 in S1 and S2 respectively. The value of services provided will
thus be apportioned as Rs. 6,00,000/- in S1 and Rs. 4,00,000/- in S2 .
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.