Value allocation for event services: apply rule 5 to apportion interstate value when no separate contract exists. Where supply of services by way of admission to or organisation of events (and ancillary services) is provided in more than one State or Union territory and either the supplier or recipient is located outside India, if no contract exists to separately determine value for each State, the proportion of value attributable to different States under sub section (7) of section 13 shall be determined by applying rule 5 mutatis mutandis.