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<h1>Integrated Goods and Services Tax Rules, 2017 enacted under Section 22, effective June 22, 2017, via Notification No. 4/2017.</h1> These rules, known as the Integrated Goods and Services Tax Rules, 2017, were established by the Central Government of India under the authority of section 22 of the Integrated Goods and Services Tax Act, 2017, in conjunction with section 20 of the same Act. The rules officially came into effect on June 22, 2017, as notified by the Ministry of Finance's Department of Revenue through Notification No. 4/2017 - Integrated Tax.