IGST Rules
IGST Rule 6
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
6. The supply of services attributable to different States or Union territories, under sub
section (11) of section 12 of the said Act, in the case of supply of services relating to a leased
circuit where the leased circuit is installed 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 in
the following manner, namely:-
(a) The number of points in a circuit shall be determined in the following manner:
(i) in the case of a circuit between two points or places, the starting point or place of the
circuit and the end point or place of the circuit will invariably constitute two points;
(ii) any intermediate point or place in the circuit will also constitute a point provided that
the benefit of the leased circuit is also available at that intermediate point;
(b) the supply of services shall be treated as made in each of the respective States or Union
territories, in proportion to the number of points lying in the State or Union territory.
Illustration 1: A company T installs a leased circuit between the Delhi and Mumbai
offices of a company C. The starting point of this circuit is in Delhi and the end point of
the circuit is in Mumbai. Hence one point of this circuit is in Delhi and another in
Maharashtra. The place of supply of this service is in the Union territory of Delhi and the
State of Maharashtra. The service shall be deemed to have been provided in the ratio of
1:1 in the Union territory of Delhi and the State of Maharashtra, respectively.
Illustration 2: A company T installs a leased circuit between the Chennai, Bengaluru
and Mysuru offices of a company C. The starting point of this circuit is in Chennai and
the end point of the circuit is in Mysuru. The circuit also connects Bengaluru. Hence one
point of this circuit is in Tamil Nadu and two points in Karnataka. The place of supply of
this service is in the States of Tamil Nadu and Karnataka. The service shall be deemed to
have been provided in the ratio of 1:2 in the States of Tamil Nadu and Karnataka,
respectively.
Illustration 3: A company T installs a leased circuit between the Kolkata, Patna and
Guwahati offices of a company C. There are 3 points in this circuit in Kolkata, Patna and
Guwahati. One point each of this circuit is, therefore, in West Bengal, Bihar and Assam.
The place of supply of this service is in the States of West Bengal, Bihar and Assam. The
service shall be deemed to have been provided in the ratio of 1:1:1 in the States of West
Bengal, Bihar and Assam, respectively.
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.