Section 4: [ [Inserted by Notification No. G.S.R. 1256(E), dated 31.12.2018 (w.e.f. 28.6.2017).]

Q: What does Section 4 of The Integrated Goods and Services Tax Rules, 2017 (GST) deal with?

Section 4 GST pertains to "[ [Inserted by Notification No. G.S.R. 1256(E), dated 31.12.2018 (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 4 of The Integrated Goods and Services Tax Rules, 2017 (GST) governs [ [Inserted by Notification No. G.S.R. 1256(E), dated 31.12.2018 (w.e.f. 28.6.2017).]. As verified on 19 May 2026.

Q: Is Section 4 GST still in force?

Yes, Section 4 of the The Integrated Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 4 GST?

धारा 4 GST is the Devanagari Hindi reference for Section 4 of the The Integrated Goods and Services Tax Rules, 2017. Section 4 of The Integrated Goods and Services Tax Rules, 2017 (GST) governs [ [Inserted by Notification No. G.S.R. 1256(E), dated 31.12.2018 (w.e.f. 28.6.2017).]. As verified on 19 May 2026.

Q: What is Dhara 4 GST?

Dhara 4 GST is the Roman Hindi reference for Section 4 of the The Integrated Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 4 of The Integrated Goods and Services Tax Rules, 2017 (GST) governs [ [Inserted by Notification No. G.S.R. 1256(E), dated 31.12.2018 (w.e.f. 28.6.2017).]. As verified on 19 May 2026.

Q: How to cite Section 4 of The Integrated Goods and Services Tax Rules, 2017?

Cite as: "Section 4, 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, § 4 (India).

Law on Tips Editorial Board

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 related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or

(b) lodging accommodation by a hotel, inn, guest house, homestay, club or campsite, by whatever name called, and including a houseboat or any other vessel ; or

(c) accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business 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),

(i) in case of services provided by way of lodging accommodation by a hotel, inn, guest house, club or campsite, by whatever name called (except cases where such property is a single property located in two or more contiguous States or Union Territories or both) and services ancillary to such services, the supply of services 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 located in two or more contiguous States or Union Territories or both, and services ancillary to such services, the supply of services shall be treated as made in each of the respective States or Union Territories, in proportion to the area of the immovable property lying in each State or Union Territory;

(iii) in case of services provided by way of lodging accommodation by a house boat or any other vessel and services ancillary to such services, the supply of services shall be treated as 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.