Rule 7 - The supply of services attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of services supplied in respect of goods which are required to be made physically available .....

Rule 7 of IGST Rules 2017: Allocating Service Supply Across States Using Division, Invoice Value, and Accounting Principles

The Integrated Goods and Services Tax Rules, 2017, under Rule 7, address the allocation of service supply across States or Union territories when services involve physical goods or require the recipient's presence. When services are provided in multiple States or Union territories, the value is distributed based on specific criteria: equally divided for services on the same goods, proportionate to invoice value for services on different goods, and using generally accepted accounting principles for services to individuals. Examples illustrate these allocations, emphasizing equal division, invoice value ratio, and accounting principles for determining service value across locations.