1[Rule 8 - Place of supply of services relating to immovable property in more than one state, where supplier or recipient is outside India [Corresponding Section13(7)]
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 directly 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
supplier of services or the location of the recipient of services is outside
India, and where such services are supplied 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 for separately collecting or determining the
value of the services in each such State or Union territory, as the case maybe,
shall be determined by applying the provisions of rule 4, mutatis mutandis.]
1. Inserted Vide: Notification
No.04/2018-Integrated Tax dt.31/12/2018 [Para3]