https://www.taxtmi.com/acts?id=34376 Apportionment of value for cross-border immovable property-related services supplied in more than one State or Union territory is determined by applying the value-allocation method in rule 4, mutatis mutandis, where the location of the supplier or recipient is outside India. The rule covers services directly relating to immovable property, including services of experts and estate agents, accommodation by hotels, inns, guest houses, clubs or campsites, grant of rights to use immovable property, and construction-related services. It applies where there is no contract for separately collecting or determining the value attributable to each State or Union territory. en-us Wed, 02 Jan 2019 14:40:29 +0530 Sat, 27 Jun 2026 12:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34376 Apportionment of value for cross-border immovable property-related services supplied in more than one State or Union territory is determined by applying the value-allocation method in rule 4, mutatis mutandis, where the location of the supplier or recipient is outside India. The rule covers services directly relating to immovable property, including services of experts and estate agents, accommodation by hotels, inns, guest houses, clubs or campsites, grant of rights to use immovable property, and construction-related services. It applies where there is no contract for separately collecting or determining the value attributable to each State or Union territory. Act-Rules GST Wed, 02 Jan 2019 14:40:29 +0530 https://www.taxtmi.com/acts?id=34376