Advertisement service value apportionment requires medium-specific State-wise allocation and separate invoices where contracts do not determine dissemination value.

Rule 3 prescribes State-wise and Union territory-wise apportionment of advertisement-service value supplied to government bodies where no contract fixes allocation. The method depends on the dissemination medium, including publication editions, distribution quantities, hoarding locations, railway-track length, billing addresses, railway stations, radio stations and cinema locations. Television, internet and short messaging service advertisements are allocated using prescribed viewership or subscriber figures, with population-based allocation of combined regional figures. Suppliers must issue separate invoices showing the value attributable to each relevant State or Union territory.

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