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The supply of services attributable to different States or Union territories, under sub section (3) of section 12 .....

Rule 4 - Rules - IGST Rules - Integrated Goods and Services Tax Rules, 2017 - Rule 4 - 1[4. The supply of services attributable to different States or Union territories, under sub section (3) of section 12 of the Integrated Goods and Services Tax Act, 2017 (hereinafter in these rules referred to as the said Act), in the case of- (a) services directly in relation to immovable property, including services provided by architects, interior decorators, surveyors, engineers and other relate .....

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usiness function including services provided in relation to such function at such property; or (d) any services ancillary to the services referred to in clauses (a), (b) and (c), where such immovable property or boat or vessel is located in more than one State or Union territory, shall be taken as being in each of the respective States or Union territories, and in the absence of any contract or agreement between the supplier of service and recipient of services for separate .....

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ces shall be treated as made in each of the respective States or Union territories, in proportion to the number of nights stayed in such property; (ii) in case of all other services in relation to immovable property including services by way of accommodation in any immovable property for organising any marriage or reception etc., and in cases of supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called where such property is a single property loca .....

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made in each of the respective States or Union territories, in proportion to the time spent by the boat or vessel in each such State or Union territory, which shall be determined on the basis of a declaration made to the effect by the service provider. Illustration 1: A hotel chain X charges a consolidated sum of ₹ 30,000/- for stay in its two establishments in Delhi and Agra, where the stay in Delhi is for 2 nights and the stay in Agra is for 1 night. The place of supply in th .....

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