Cross-border event services value apportionment follows a prescribed valuation method when supplied across multiple States or Union territories. Apportionment of the value of cross-border event-related services supplied in more than one State or Union territory is governed by a specific valuation method where the supplier or recipient is located outside India. The rule applies to services connected with admission to, or organisation of, cultural, artistic, sporting, scientific, educational or entertainment events, including celebrations, conferences, fairs, exhibitions and similar events, as well as ancillary services connected with such admission or organisation.
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.
Cross-border event services value apportionment follows a prescribed valuation method when supplied across multiple States or Union territories.
Apportionment of the value of cross-border event-related services supplied in more than one State or Union territory is governed by a specific valuation method where the supplier or recipient is located outside India. The rule applies to services connected with admission to, or organisation of, cultural, artistic, sporting, scientific, educational or entertainment events, including celebrations, conferences, fairs, exhibitions and similar events, as well as ancillary services connected with such admission or organisation.
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