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          <h1>IGST Rules 2017: How Advertisement Services are Valued Across Regions for Government Supply, Based on Medium and Distribution Metrics.</h1> The Integrated Goods and Services Tax Rules, 2017, detail the methodology for attributing the value of advertisement services to different States or Union territories when supplied to government entities. In the absence of specific contracts, the value is determined based on the medium of advertisement. For newspapers, the value is based on editions published in each region. For printed materials, the distribution quantity in each region determines the value. Hoardings and advertisements on trains are valued based on location and track length, respectively. Advertisements on utility bills, railway tickets, radio, TV, cinema, internet, and SMS are attributed based on specific metrics like billing addresses, viewership, subscriber numbers, or population ratios. Separate invoices are issued for each State or Union territory.

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