Apportionment of immovable property service value applies across multiple jurisdictions when contracts do not separately determine jurisdictional value.

Apportionment of service value across States or Union territories applies to immovable-property-related services supplied in more than one State or Union territory where the supplier's or recipient's location is outside India. In the absence of a contract or agreement separately collecting or determining the value for each jurisdiction, the value attributable to each State or Union territory is determined by applying the prescribed valuation method under rule 4 with necessary modifications.

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