Interstate service attribution requires state-wise value apportionment for multi-location services involving goods or individuals with cross-border parties.

Attribution of interstate service supplies applies where specified services are supplied in more than one State or Union territory and either the supplier's or recipient's location is outside India. In the absence of a contractual allocation, service value is apportioned equally for services on the same goods, according to the invoice-value ratio for services on different goods, and under generally accepted accounting principles for services supplied to individuals.

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