TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Apportioning Service Value for Events Across States under Section 12(7) of IGST Rules 2017 Explained</h1> The supply of services attributable to different States or Union territories under subsection (7) of section 12 of the Integrated Goods and Services Tax Rules, 2017, applies to services related to organizing cultural, artistic, sporting, scientific, educational, or entertainment events, including ancillary services. When such services are provided to unregistered persons and held in multiple States or Union territories with a consolidated charge, the supply is attributed to each respective State or Union territory. In the absence of a specific agreement, the value is determined using generally accepted accounting principles. For instance, if events are held in two States with a 3:2 ratio, the service value is apportioned accordingly.
TaxTMI 
TaxTMI 
