https://www.taxtmi.com/acts?id=34372 Apportionment of the value of services attributable to more than one State or Union territory applies to services directly related to immovable property, lodging accommodation, accommodation for marriage or similar functions, and ancillary services where the property, boat or vessel is located in more than one jurisdiction. In the absence of a contract for separate valuation, lodging accommodation is apportioned by nights stayed, other immovable property-related services and single properties spanning contiguous jurisdictions are apportioned by area, and houseboat or vessel accommodation is apportioned by time spent in each jurisdiction. en-us Wed, 02 Jan 2019 14:35:35 +0530 Sat, 27 Jun 2026 12:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34372 Apportionment of the value of services attributable to more than one State or Union territory applies to services directly related to immovable property, lodging accommodation, accommodation for marriage or similar functions, and ancillary services where the property, boat or vessel is located in more than one jurisdiction. In the absence of a contract for separate valuation, lodging accommodation is apportioned by nights stayed, other immovable property-related services and single properties spanning contiguous jurisdictions are apportioned by area, and houseboat or vessel accommodation is apportioned by time spent in each jurisdiction. Act-Rules GST Wed, 02 Jan 2019 14:35:35 +0530 https://www.taxtmi.com/acts?id=34372