https://www.taxtmi.com/acts?id=34374 Apportionment of the value of leased circuit services is required where the circuit is installed in more than one State or Union territory and a consolidated amount is charged. The supply is treated as made in each relevant State or Union territory, unless a contract or agreement provides for separate collection or valuation. The number of circuit points is determined by the start, end and any intermediate location where the benefit of the circuit is available, and the value is then apportioned in proportion to the points situated in each jurisdiction. en-us Wed, 02 Jan 2019 14:38:43 +0530 Sat, 27 Jun 2026 12:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34374 Apportionment of the value of leased circuit services is required where the circuit is installed in more than one State or Union territory and a consolidated amount is charged. The supply is treated as made in each relevant State or Union territory, unless a contract or agreement provides for separate collection or valuation. The number of circuit points is determined by the start, end and any intermediate location where the benefit of the circuit is available, and the value is then apportioned in proportion to the points situated in each jurisdiction. Act-Rules GST Wed, 02 Jan 2019 14:38:43 +0530 https://www.taxtmi.com/acts?id=34374