Cross-border performance-based services value apportionment across States or Union territories follows prescribed allocation methods. Rule 7 apportions the value of cross-border performance-based services attributable to different States or Union territories where the supplier or recipient is outside India and the services are supplied in more than one State or Union territory. In the absence of a contract for separate valuation, the rule provides equal division for services on the same goods, invoice-value ratio for services on different goods, and generally accepted accounting principles for services supplied to individuals.
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.
Cross-border performance-based services value apportionment across States or Union territories follows prescribed allocation methods.
Rule 7 apportions the value of cross-border performance-based services attributable to different States or Union territories where the supplier or recipient is outside India and the services are supplied in more than one State or Union territory. In the absence of a contract for separate valuation, the rule provides equal division for services on the same goods, invoice-value ratio for services on different goods, and generally accepted accounting principles for services supplied to individuals.
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