Place of supply rules allocate multi state event services proportionately, using generally accepted accounting principles when no apportionment agreement exists. Rule 5 provides that where event organisation services (and ancillary services or sponsorship) are supplied to a person other than a registered person and the event occurs in more than one State or Union territory with a consolidated charge, the value attributable to each State or Union territory shall be determined by application of generally accepted accounting principles in the absence of an agreement to the contrary.