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 .....

Place of supply allocation determines how service value is apportioned among states for multi location services under specified methods.

Rule 7 sets the method for apportioning the value of services performed in more than one State or Union territory where goods must be physically available and the supplier or recipient is outside India: equally divide value for the same goods; apportion by invoice value ratio for services on different goods; and apply generally accepted accounting principles for services to individuals.