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<h1>Determining Place of Supply for Advertisement Services Under Section 12(14) of IGST Act 2017: Allocation Across India</h1> The determination of the place of supply for advertisement services under Section 12(14) of the IGST Act 2017. It specifies how the value of advertisement services is allocated across different States or Union territories in India. The allocation is based on various modes of advertisement, such as newspapers, printed materials, hoardings, trains, radio, television, cinema halls, internet, and SMS. Each mode has a specific basis for allocation, such as the number of editions, distribution, location, viewership, or subscriber figures. The document emphasizes issuing separate invoices for each State or Union territory to reflect the value attributable to services provided there.