Rule 3 - The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority.....

Place of supply allocation for government advertisement services: statewise value apportioned by medium-specific metrics and invoiced accordingly.

Proportioning of value for government advertisement services without a contract is determined by place of supply allocation using medium-specific metrics, and suppliers must issue separate statewise or Union territory-wise invoices showing the value attributable to each jurisdiction. Print allocations use edition or distribution counts; hoardings use location; trains use track-length ratios; railway-ticket ads use station-count ratios; cinema uses amounts paid to halls; radio follows the station's State; television uses published channel viewership figures with quarter-end data and census-based prorating for regions; internet and SMS use regulator-published subscriber figures with census prorating where areas are clubbed.