Manner of Apportionment of Value of Cross-Border Performance-Based Services Across Multiple States or Union Territories

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....f goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services, or in the case of services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting....

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....the service is performed; (ii) in the case of services supplied on different goods, by taking the ratio of the invoice value of goods in each of the States and Union territories, on which service is performed, as the ratio of the value of the service performed in each State or Union territory; (iii) in the case of services supplied to individuals, by applying the generally accepted accountin....

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....Delhi and the State of Haryana respectively shall be calculated by applying the ratio of the invoice value of car J and the invoice value of car A, to the total value of the service. Illustration-3: A makeup artist M has to provide make up services to an actor A.A is shooting some scenes in Mumbai and some scenes in Goa. M provides the makeup services in Mumbai and Goa. The services are provide....