Place of supply for performance based services links GST situs to where services are performed or goods are located. Place of supply for performance based services related to goods is the location where the service is actually performed or, for remotely provided services, the location of the goods at the time of supply; where such services are performed in multiple States, value is apportioned-equally for the same goods, by invoice value ratio for different goods, and by generally accepted accounting principles for services to individuals-when no contract specifies territorial allocation.