https://www.taxtmi.com/acts?id=34376 Apportionment of service value across States or Union territories applies to immovable-property-related services supplied in more than one State or Union territory where the supplier's or recipient's location is outside India. In the absence of a contract or agreement separately collecting or determining the value for each jurisdiction, the value attributable to each State or Union territory is determined by applying the prescribed valuation method under rule 4 with necessary modifications. en-us Wed, 02 Jan 2019 14:40:29 +0530 Wed, 22 Jul 2026 18:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34376 Apportionment of service value across States or Union territories applies to immovable-property-related services supplied in more than one State or Union territory where the supplier's or recipient's location is outside India. In the absence of a contract or agreement separately collecting or determining the value for each jurisdiction, the value attributable to each State or Union territory is determined by applying the prescribed valuation method under rule 4 with necessary modifications. Act-Rules GST Wed, 02 Jan 2019 14:40:29 +0530 https://www.taxtmi.com/acts?id=34376