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of <h1>Rule 8 of IGST Rules 2017: Allocation of Service Value for Immovable Property Services Across Regions Explained</h1> The Integrated Goods and Services Tax Rules, 2017, under Rule 8, address the allocation of service value across different States or Union territories when services relate directly to immovable property. This includes services by experts, estate agents, and accommodation providers, as well as rights to use immovable property and construction-related services. When the supplier or recipient is located outside India and services span multiple regions without a specific contract for value allocation, the value is determined using Rule 4, applied as necessary. This provision was inserted by Notification No. 04/2018 on December 31, 2018.
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