https://www.taxtmi.com/acts?id=30948 Rule 3 prescribes State-wise and Union territory-wise apportionment of advertisement-service value supplied to government bodies where no contract fixes allocation. The method depends on the dissemination medium, including publication editions, distribution quantities, hoarding locations, railway-track length, billing addresses, railway stations, radio stations and cinema locations. Television, internet and short messaging service advertisements are allocated using prescribed viewership or subscriber figures, with population-based allocation of combined regional figures. Suppliers must issue separate invoices showing the value attributable to each relevant State or Union territory. en-us Sat, 16 Dec 2017 16:53:02 +0530 Wed, 22 Jul 2026 18:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30948 Rule 3 prescribes State-wise and Union territory-wise apportionment of advertisement-service value supplied to government bodies where no contract fixes allocation. The method depends on the dissemination medium, including publication editions, distribution quantities, hoarding locations, railway-track length, billing addresses, railway stations, radio stations and cinema locations. Television, internet and short messaging service advertisements are allocated using prescribed viewership or subscriber figures, with population-based allocation of combined regional figures. Suppliers must issue separate invoices showing the value attributable to each relevant State or Union territory. Act-Rules GST Sat, 16 Dec 2017 16:53:02 +0530 https://www.taxtmi.com/acts?id=30948