Place of supply allocation apportions cross-border services by nights stayed, property area or vessel time across jurisdictions. 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.