Value apportionment for immovable-property services must follow rule-based allocation when no contract allocates statewise value. Where services directly related to immovable property are supplied in more than one State or Union territory and no contract allocates value between States, the proportion of value attributable to different States or Union territories shall be determined by applying the provisions of rule 4, mutatis mutandis; this covers experts and estate agents, accommodation providers, grants of rights to use immovable property, and construction or coordination services including architects and interior decorators, even when supplier or recipient is outside India.