Rule 5 – Rules – IGST Rules – Integrated Goods and Services Tax Rules, 2017 – Rule 5 – 1[5. The supply of services attributable to different States or Union territories, under sub- section (7) of section 12 of the said Act, in the case of- (a) services provided by way of organisation of a cultural, artistic, sporting, scientific, educational or entertainment event , including supply of services in relation to a conference, fair exhibition, celebration or similar events; or (b) services ancillary to the organisation of any such events or assigning of sponsorship to such events , where the services are supplied to a person other than a registered person, the event is held in India in more than one State or Un
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