https://www.taxtmi.com/article/detailed?id=8312 Amendments insert Rules 4-9 to allocate place of supply and apportion value where services occur in more than one State or Union territory. Rule 4 apportions services related to immovable property by nights stayed, area, or time-in-territory for vessels absent contractual apportionment. Rule 5 requires generally accepted accounting principles to apportion consolidated charges for multi State events. Rule 6 apportions leased-circuit services by count of circuit points. Rule 7 prescribes equal division, invoice-value ratios, or generally accepted accounting principles for services requiring physical presence. Rules 8 and 9 apply Rules 4 and 5 mutatis mutandis when supplier or recipient is outside India. en-us Sat, 05 Jan 2019 16:07:26 +0530 Sat, 05 Jan 2019 16:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8312 Amendments insert Rules 4-9 to allocate place of supply and apportion value where services occur in more than one State or Union territory. Rule 4 apportions services related to immovable property by nights stayed, area, or time-in-territory for vessels absent contractual apportionment. Rule 5 requires generally accepted accounting principles to apportion consolidated charges for multi State events. Rule 6 apportions leased-circuit services by count of circuit points. Rule 7 prescribes equal division, invoice-value ratios, or generally accepted accounting principles for services requiring physical presence. Rules 8 and 9 apply Rules 4 and 5 mutatis mutandis when supplier or recipient is outside India. Articles Goods and Services Tax - GST Sat, 05 Jan 2019 16:07:26 +0530 https://www.taxtmi.com/article/detailed?id=8312