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of <h1>Rule 5: Allocate Service Value Across States for Events with International Supplier or Recipient Under IGST Rules 2017.</h1> The Integrated Goods and Services Tax Rules, 2017, specify that when services related to admission or organization of various events are supplied across multiple States or Union territories, and either the supplier or recipient is located outside India, the value attributable to each State or Union territory must be determined according to rule 5. This applies when there is no contract or agreement to separately collect or determine the value of services in each location. This provision was inserted through Notification No. 04/2018 on December 31, 2018.
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