Leased-circuit place of supply is apportioned among jurisdictions according to qualifying circuit points when charges are consolidated.

Place of supply allocation for leased-circuit services applies where a leased circuit spans multiple States or Union territories and a consolidated charge is levied. In the absence of an agreement for separate valuation, the service value is apportioned according to qualifying circuit points in each jurisdiction. Starting and ending locations each constitute a point, while an intermediate location counts only if the circuit benefit is available there. Supply is treated as made in each jurisdiction in proportion to its number of points.

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