The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services by way of admission .....

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....>IGST Rules<br>GST<br>Rule 9 of the Integrated Goods and Services Tax Rules, 2017<br>^1[9. The proportion of value attributable to different States or Union territories, under sub-section (7) of secti....

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....s outside India, and where such services are provided in more than one State or Union territory , in the absence of any contract or agreement between the supplier of service and recipient of services ....