Services supplied in more than one States in India :
Where the services referred to in section 13(3), 13(4) or 13(5) of IGST Act are supplied in more than one State or Union Territory, the place of supply of such services shall be taken as being in each of the respective States or Union territories and the value for services separately collected or determined in terms of the contract or agreement entered into in this regard or, in absence of such contract or agreement, on such other basis as may be prescribed- section 13(7) of IGST Act.