The supply of services attributable to different States or Union territories, under sub- section (7) of section 12 ......

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..... by way of organisation of a cultural, artistic, sporting, scientific, educational or entertainment event , including supply of services in relation to a conference, fair exhibition, celebration or similar events; or (b) services ancillary to the organisation of any such events or assigning of sponsorship to such events , where the services are supplied to a person other than a registere .....

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..... f this service is in both the States S1 and S2. Say the proportion arrived at by the application of generally accepted accounting principles is 3:2. The service shall be deemed to have been provided in the ratio 3:2 in S1 and S2 respectively. The value of services provided will thus be apportioned as ₹ 6,00,000/- in S1 and ₹ 4,00,000/- in S2 . ] ******* Notes .....

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