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 either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, 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, shall be taken as being in each of the respective States or Union Territories, and the proportion of value attributable to each such State and 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 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.