- Rule 3: Manner for determination of proportion of value attributable to different states or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority
- Rule 4:Determination of place of supply of services in relation to immovable property under section 12(3) where services are attributable to different States or Union Territories
- Rule 5: Determination of place of supply of services in relation to event organizations under section 12(7) where services are attributable to different States or Union Territories
- Rule 6: Determination of place of supply of services in relation to leased circuits under section 12(11) where services are attributable to different States or Union Territories
- Rule 7: Determination of place of supply of services in respect of goods which are physically available by recipient or in case of services supplied to an individual where services are attributable to different States or Union Territories
- Rule 8: Determination of place of supply of services in relation to immovable property where services are attributable to different States or Union Territories by applying Rule 4
- Rule 9: Determination of place of supply of services in relation to event organisation where services are attributable to different States or Union Territories by applying Rule 4