https://www.taxtmi.com/acts?id=34375 Rule 7 apportions the value of cross-border performance-based services attributable to different States or Union territories where the supplier or recipient is outside India and the services are supplied in more than one State or Union territory. In the absence of a contract for separate valuation, the rule provides equal division for services on the same goods, invoice-value ratio for services on different goods, and generally accepted accounting principles for services supplied to individuals. en-us Wed, 02 Jan 2019 14:39:37 +0530 Sat, 27 Jun 2026 12:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34375 Rule 7 apportions the value of cross-border performance-based services attributable to different States or Union territories where the supplier or recipient is outside India and the services are supplied in more than one State or Union territory. In the absence of a contract for separate valuation, the rule provides equal division for services on the same goods, invoice-value ratio for services on different goods, and generally accepted accounting principles for services supplied to individuals. Act-Rules GST Wed, 02 Jan 2019 14:39:37 +0530 https://www.taxtmi.com/acts?id=34375