The supply of services attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of services supplied in respect of goods which are required to be made physically available …..
Rule 7
GST
IGST Rules
Integrated Goods and Services Tax Rules, 2017
1[7.The supply of services attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of services supplied in respect of 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 ei
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l be determined in the following manner, namely:-
(i) in the case of services supplied on the same goods, by equally dividing the value of the service in each of the States and Union territories where 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 accounting principles.
Illustration-1: A company C which is located in Kolkata is providing the services of testing of a dredging machine and the testing servic
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