Place of supply allocation for leased circuits apportions services across States based on the number of circuit points. Rule 6 prescribes that where a leased circuit spans more than one State or Union territory and a consolidated amount is charged without contractual apportionment, the place of supply is determined by counting circuit points-starting and end points always count, intermediate points count if the benefit is available there-and allocating the supply in proportion to the number of points in each jurisdiction.