https://www.taxtmi.com/acts?id=34374 Place of supply allocation for leased-circuit services applies where a leased circuit spans multiple States or Union territories and a consolidated charge is levied. In the absence of an agreement for separate valuation, the service value is apportioned according to qualifying circuit points in each jurisdiction. Starting and ending locations each constitute a point, while an intermediate location counts only if the circuit benefit is available there. Supply is treated as made in each jurisdiction in proportion to its number of points. en-us Wed, 02 Jan 2019 14:38:43 +0530 Wed, 22 Jul 2026 18:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34374 Place of supply allocation for leased-circuit services applies where a leased circuit spans multiple States or Union territories and a consolidated charge is levied. In the absence of an agreement for separate valuation, the service value is apportioned according to qualifying circuit points in each jurisdiction. Starting and ending locations each constitute a point, while an intermediate location counts only if the circuit benefit is available there. Supply is treated as made in each jurisdiction in proportion to its number of points. Act-Rules GST Wed, 02 Jan 2019 14:38:43 +0530 https://www.taxtmi.com/acts?id=34374