Place of supply allocation for advertisement services: state wise value allocation and invoicing required under IGST rules. The rules prescribe methodologies to determine the place of supply and apportion the value of advertisement services to States and Union territories where dissemination occurs, requiring suppliers to calculate statewise ratios using media specific metrics (editions, distribution counts, hoarding locations, track length, station counts, viewership figures, TRAI subscriber data, telecom subscribers) and to issue separate state wise or union territory wise invoices reflecting the value attributable to each State or Union territory.