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IndiaAuditLens Law Library

Rule 9 of the IGST Rules, 2017

From the IndiaAuditLens Law Library

GST›IGST Rules, 2017

At a glance

Entitlement and conditions

  • 9The rule covers admission to or organisation of the specified cultural, artistic, sporting, scientific, educational, entertainment and similar events, and ancillary services, where a supplier or recipient is outside India.

Procedure, powers and definitions

  • 9For services in multiple territories without an agreement separately collecting or determining values, rule 5 applies with necessary changes.
  • 9The law does not settle the corresponding changes required when applying the imported rule while preserving this rule’s express scope.

Rule 9 allocates admission, organisation and ancillary services for specified events across States or Union territories where either supplier or recipient is outside India. It applies where those services span multiple territories and no agreement separately determines their territorial values. The allocation follows rule 5 with necessary changes, subject to the importing rule’s own event and territorial scope.[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 9, verbatim (show)

1[Rule 9. The proportion of value attributable to different States or Union territories, under sub section (7) of section 13 of the said Act, in the case of supply of services by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, where the location of the supplier of services or the location of the recipient of services is outside India, and where such services are provided in more than one State or Union territory, in the absence of any contract or agreement between the supplier of service and recipient of services for separately collecting or determining the value of the services in each such State or Union territory, as the case maybe, shall be determined by applying the provisions of rule 5, mutatis mutandis.]

1. Inserted (w.e.f. 01.01.2019) by Notification No. 04/2018 Integrated Tax dated 31.12.2018.

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.

Express cross-border scope 9

Questions to answer on the file6 questions
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Proposed corresponding changes to imported allocation rule 9

Questions to answer on the file2 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 9 as footnoted in the CBIC text
NoteChange
1Inserted (w.e.f. 01.01.2019) by Notification No. 04/2018 Integrated Tax dated 31.12.2018.
Provisions connected to Rule 9
ProvisionConnectionWords that tie them
Section 13 of the IGST Act, 2017this provision refers to Section 13 of the IGST Act, 2017sub section (7) of section 13
Rule 5this provision applies Rule 5provisions of rule 5, mutatis mutandis

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

Unsettled questions

The words of Rule 9 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What corresponding changes are needed when IGST Rule 4 or Rule 5 is applied mutatis mutandis under Rule 8 or Rule 9, preserving the importing rule’s express scope?

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 9. Cross-border event allocation". Integrated Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links