Manner of Apportionment of Value of Cross-Border Immovable Property-Related Services Across Multiple States or Union Territories

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Full Text of the Document

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....ly in relation to an immovable property, including services supplied in this regard by experts and estate agents, supply of accommodation by a hotel, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of architects or interior decorators, where the location of the su....