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Rule 2 of the IGST Rules, 2017

From the IndiaAuditLens Law Library

GST›IGST Rules, 2017

At a glance

Procedure, powers and definitions

  • 2The CGST Rules apply to integrated tax, so far as may be, for carrying out the provisions specified in IGST section 20.
  • 2The law does not settle the adaptations of a particular CGST provision where the IGST Act or rules give no express direction.

Rule 2 applies the CGST Rules, so far as may be, to integrated tax for the subjects specified in section 20 of the Integrated GST Act. Their application follows the way they operate for central tax, subject to that qualification. The rule connects the incorporated statutory provisions to their procedural rules without specifying every adaptation needed in an individual case.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 2, verbatim (show)

Rule 2. Application of Central Goods and Services Tax Rules The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to Central tax.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

CGST Rules application for section 20 subjects 2

Questions to answer on the file3 questions
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Provisions connected to Rule 2
ProvisionConnectionWords that tie them
Section 20 of the IGST Act, 2017this provision refers to Section 20 of the IGST Act, 2017section 20

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (3)

NumberDateSubject
Notification No. 12/2017-Integrated Tax15 November 2017Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.
Notification No. 01/2017-Integrated Tax (Rate)28 June 2017Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. superseded by a later instrument
Notification No. 04/2017-Integrated Tax (Rate)28 June 2017Reverse charge on certain specified supplies of goods under section 5 (3) amended by a later instrument

Unsettled questions

The words of Rule 2 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Which adaptations of a particular CGST provision are permitted by mutatis mutandis and so far as may be when the IGST Act or rules do not expressly specify them?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 2. Application of Central Goods and Services Tax Rules". Integrated Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links