Inter-State value allocation for cross-border event services applies rule 5 where contracts do not separately determine jurisdictional value.

Event-related services supplied across more than one State or Union territory, where the supplier's or recipient's location is outside India, require allocation of value among those jurisdictions. This applies to admission to or organisation of specified events and ancillary services. In the absence of a contract or agreement separately collecting or determining the value for each jurisdiction, the proportion attributable to each State or Union territory is determined by applying the rule 5 allocation mechanism with necessary modifications.

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