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of <h1>IGST Rules 2017: Service Supply Related to Immovable Property is Attributed by Location for Fair Tax Distribution.</h1> The Integrated Goods and Services Tax Rules, 2017, specify how the supply of services related to immovable property across multiple States or Union territories is attributed. For services like architecture, accommodation, or event organization, the supply is considered in each State or Union territory where the property or service is located. The value is apportioned based on criteria such as nights stayed, property area, or time spent in each jurisdiction. For example, hotel stays are divided by nights in each location, and land services by the area in each State. These rules ensure proper tax distribution across regions.
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