Apportionment of immovable property service value across States follows rule-based allocation when cross-border supplies lack separate contractual valuation. Apportionment of value for cross-border immovable property-related services supplied in more than one State or Union territory is determined by applying the value-allocation method in rule 4, mutatis mutandis, where the location of the supplier or recipient is outside India. The rule covers services directly relating to immovable property, including services of experts and estate agents, accommodation by hotels, inns, guest houses, clubs or campsites, grant of rights to use immovable property, and construction-related services. It applies where there is no contract for separately collecting or determining the value attributable to each State or Union territory.
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.
Apportionment of immovable property service value across States follows rule-based allocation when cross-border supplies lack separate contractual valuation.
Apportionment of value for cross-border immovable property-related services supplied in more than one State or Union territory is determined by applying the value-allocation method in rule 4, mutatis mutandis, where the location of the supplier or recipient is outside India. The rule covers services directly relating to immovable property, including services of experts and estate agents, accommodation by hotels, inns, guest houses, clubs or campsites, grant of rights to use immovable property, and construction-related services. It applies where there is no contract for separately collecting or determining the value attributable to each State or Union territory.
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