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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 rules allocate multi state event services proportionately, using generally accepted accounting principles when no apportionment agreement exists.</h1> 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.

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