Apportionment of event-related service value across multiple States or Union territories follows consolidated charging and accounting principles. Apportionment of the value of event-related services across States or Union territories applies to services for organising cultural, artistic, sporting, scientific, educational or entertainment events, and ancillary or sponsorship-related services, where the recipient is not a registered person, the event is held in India in more than one State or Union territory, and a consolidated amount is charged. The supply is treated as taking place in each concerned State or Union territory, and where no separate contractual method exists, the value is determined by generally accepted accounting principles.
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.
Apportionment of event-related service value across multiple States or Union territories follows consolidated charging and accounting principles.
Apportionment of the value of event-related services across States or Union territories applies to services for organising cultural, artistic, sporting, scientific, educational or entertainment events, and ancillary or sponsorship-related services, where the recipient is not a registered person, the event is held in India in more than one State or Union territory, and a consolidated amount is charged. The supply is treated as taking place in each concerned State or Union territory, and where no separate contractual method exists, the value is determined by generally accepted accounting principles.
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