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<h1>IGST Rules Amended: New Guidelines for Allocating Service Supply Across Multiple States/UTs, Effective January 1, 2019.</h1> The Integrated Goods and Services Tax (Amendment) Rules, 2018, effective from January 1, 2019, introduce amendments to the IGST Rules, 2017. Key changes include the allocation of service supply across multiple States or Union territories. For services related to immovable property, lodging, events, and leased circuits, the rules specify how to apportion service values when provided in multiple jurisdictions. The amendments also address services requiring physical presence, detailing methods for determining the value of services in various States or Union territories, using factors like nights stayed, property area, or time spent.