Section 3: [ [Inserted by Notification No. G.S.R. 1424(E), dated 15.11.2017 (w.e.f. 28.6.2017).]

Q: What does Section 3 of The Integrated Goods and Services Tax Rules, 2017 (GST) deal with?

Section 3 GST pertains to "[ [Inserted by Notification No. G.S.R. 1424(E), dated 15.11.2017 (w.e.f. 28.6.2017).]". It is part of the The Integrated Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 3 of The Integrated Goods and Services Tax Rules, 2017 (GST) governs [ [Inserted by Notification No. G.S.R. 1424(E), dated 15.11.2017 (w.e.f. 28.6.2017).]. As verified on 19 May 2026.

Q: Is Section 3 GST still in force?

Yes, Section 3 of the The Integrated Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 3 GST?

धारा 3 GST is the Devanagari Hindi reference for Section 3 of the The Integrated Goods and Services Tax Rules, 2017. Section 3 of The Integrated Goods and Services Tax Rules, 2017 (GST) governs [ [Inserted by Notification No. G.S.R. 1424(E), dated 15.11.2017 (w.e.f. 28.6.2017).]. As verified on 19 May 2026.

Q: What is Dhara 3 GST?

Dhara 3 GST is the Roman Hindi reference for Section 3 of the The Integrated Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 3 of The Integrated Goods and Services Tax Rules, 2017 (GST) governs [ [Inserted by Notification No. G.S.R. 1424(E), dated 15.11.2017 (w.e.f. 28.6.2017).]. As verified on 19 May 2026.

Q: How to cite Section 3 of The Integrated Goods and Services Tax Rules, 2017?

Cite as: "Section 3, The Integrated Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Integrated Goods and Services Tax Rules, 2017, § 3 (India).

Law on Tips Editorial Board

The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority, under sub section (14) of section 12 of the Integrated Goods and Services Tax Act, 2017, in the absence of any contract between the supplier of service and recipient of services, shall be determined in the following manner namely:-

(a) In the case of newspapers and publications, the amount payable for publishing an advertisement in all the editions of a newspaper or publication, which are published in a State or Union territory, as the case may be, is the value of advertisement service attributable to the dissemination in such State or Union territory.

(b) in the case of printed material like pamphlets, leaflets, diaries, calendars, T shirts etc, the amount payable for the distribution of a specific number of such material in a particular State or Union territory is the value of advertisement service attributable to the dissemination in such State or Union territory, as the case may be.

(c) in the case of hoardings other than those on trains , the amount payable for the hoardings located in each State or Union territory, as the case may be, is the value of advertisement service attributable to the dissemination in each such State or Union territory, as the case may be.

(ii) in the case of advertisements placed on trains, the breakup, calculated on the basis of the ratio of the length of the railway track in each State for that train, of the amount payable for such advertisements is the value of advertisement service attributable to the dissemination in such State or Union territory, as the case may be.

(d) in the case of advertisements on the back of utility bills of oil and gas companies etc, the amount payable for the advertisements on bills pertaining to consumers having billing addresses in such States or Union territory as the case may be, is the value of advertisement service attributable to dissemination in such State or Union territory.

(e) in the case of advertisements over radio stations the amount payable to such radio station, which by virtue of its name is part of a State or Union territory, as the case may be, is the value of advertisement service attributable to dissemination in such State or Union terrritory, as the case may be.

(f) in the case of advertisement on television channels, the amount attributable to the value of advertisement service disseminated in a State shall be calculated on the basis of the viewership of such channel in such State, which in turn, shall be calculated in the following manner, namely:-

(g) in the case of advertisements at cinema halls the amount payable to a cinema hall or screens in a multiplex, in a State or Union territory, as the case may be, is the value of advertisement service attributable to dissemination in such State or Union territory, as the case may be.

(h) in the case of advertisements over internet, [the service shall be deemed to have been provided all over India and] the amount attributable to the value of advertisement service disseminated in a State or Union territory shall be calculated on the basis of the internet in the following manner, namely:-

(i) in the case of advertisements through short messaging service the amount attributable to the value of advertisement service disseminated in a State or Union territory shall be calculated on the basis of the telecommunication( herein after referred to as telecom) subscribers in such State or Union territory , which in turn, shall be calculated in the following manner, namely:-

(a) the number of telecom subscribers in a telecom circle shall be ascertained from the figures published by the Telecom Regulatory Authority of India on its website www. trai.gov.in ;

(b) the figures published for a given quarter, shall be used for calculating subscribers for the succeeding quarter and at the beginning , the figures for the quarter 1st July, 2017 to 30th September, 2017 shall be used for the succeeding quarter 1st October, 2017 to 31st December, 2017;

(c) where such figures relate to a telecom circle comprising of more than one State, or Union territory, the subscriber figures for that State or Union territory shall be calculated by applying the ratio of the populations of that State or Union territory, as determined in the latest census, to such subscriber figures.

(d) the ratio of the subscriber figures for each State or Union territory as so calculated, when applied to the amount payable for that service, shall represent the portion of the value attributable to the dissemination in that State or Union territory.]