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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Place of supply allocation apportions cross-border services by nights stayed, property area or vessel time across jurisdictions.</h1> Allocation of place of supply for services spanning multiple States or Union territories is governed by apportionment rules when no contract separates values: lodging accommodation (excluding single properties across contiguous jurisdictions) apportion by nights stayed; other immovable-property services and single contiguous properties apportion by area; houseboat or vessel accommodation apportion by time spent in each jurisdiction per provider declaration.

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