Determine the place of supply and value of supply in respect of accommodation provided to Mr. Vikash under the GST provisions.

As per Section 12 (3) of the IGST Act, 2017, the place of supply of services by way of lodging accommodation service by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located provided that if the location of the immovable property or boat or vessel is located or intended to be located outside India, the place of supply shall be the location of the recipient. In case Immovable property related service attributable to different States/ Union territories – where the immovable property/ boat/ vessel is located, value shall be proportionate in the ration of number of nights stayed in each such property. The place of supply in this case is both in the Union territory of Delhi and in the State of Rajasthan and the service shall be deemed to have been provided in the Union territory of Delhi and in the State of Rajasthan in the ratio 4:2 respectively. The value of services provided will thus be apportioned as 40,000/- in the Union territory of Delhi and - 20,000/- in the State of Rajasthan.