Place of supply for multi-State event services is apportioned across jurisdictions using contractual allocation or accepted accounting principles.

Place of supply for specified event-organisation, ancillary, and sponsorship-assignment services supplied to an unregistered person is allocated among each State or Union territory where a multi-jurisdictional event is held and consolidated consideration is charged. If no agreement separately determines the value attributable to each jurisdiction, the value must be apportioned using generally accepted accounting principles.

---

---

---