Multi-State Immovable Property Services require apportionment by nights, area, or vessel time when no separate valuation agreement exists.

Specified services connected with immovable property spanning more than one State or Union territory are treated as supplied in each relevant jurisdiction where no separate valuation arrangement exists. Hotel and similar lodging services are apportioned by nights stayed, except for a single property extending across contiguous jurisdictions. Other immovable-property and function-related services are apportioned by the area of property in each jurisdiction. Houseboat or vessel accommodation is apportioned by time spent in each jurisdiction on the basis of the service provider's declaration.

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