Section 6: Section 6

Q: What does Section 6 of The Integrated Goods and Services Tax Rules, 2017 (GST) deal with?

Section 6 GST pertains to "Section 6". It is part of the The Integrated Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 6 of The Integrated Goods and Services Tax Rules, 2017 (GST) governs section 6. As verified on 19 May 2026.

Q: Is Section 6 GST still in force?

Yes, Section 6 of the The Integrated Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 6 GST?

धारा 6 GST is the Devanagari Hindi reference for Section 6 of the The Integrated Goods and Services Tax Rules, 2017. Section 6 of The Integrated Goods and Services Tax Rules, 2017 (GST) governs section 6. As verified on 19 May 2026.

Q: What is Dhara 6 GST?

Dhara 6 GST is the Roman Hindi reference for Section 6 of the The Integrated Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 6 of The Integrated Goods and Services Tax Rules, 2017 (GST) governs section 6. As verified on 19 May 2026.

Q: How to cite Section 6 of The Integrated Goods and Services Tax Rules, 2017?

Cite as: "Section 6, 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, § 6 (India).

Law on Tips Editorial Board

The supply of services attributable to different States or Union Territories, under sub section (11) of section 12 of the said Act, in the case of supply of services relating to a leased circuit where the leased circuit is installed in more than one State or Union territory and a consolidated amount is charged for supply of such services, 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 separately collecting or determining the value of the services in each such State or Union territory, as the case maybe, shall be determined in the following manner, namely:-

(a) The number of points in a circuit shall be determined in the following manner:

(b) the supply of services shall be treated as made in each of the respective States or Union Territories, in proportion to the number of points lying in the State or Union Territory.