Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.


Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 04/2018Integrated Tax New Delhi, the 31stDecember, 2018 10 Pausha,1940 Saka G.S.R. (E).-In exercise of the powers conferred by sub-sections (3),(7) and (11) of section 12 and sub section (7) of section 13 read with section 22 of the Integrated Goods and Services Tax Act , 2017 (13 of 2017), the Central Government hereby makes the following rules to furth
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Notification No : 04/2018-Integrated Tax
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-4-2018-igst-english.pdf



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