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Home Acts & Rules Service Tax Rules Point of Taxation Rules, 2011 This

Point of Taxation Rules, 2011

Rule 1 : Short title and commencement.
Rule 2 : Definitions
Rule 2A : Date of payment
Rule 3 : Determination of point of taxation
Rule 4 : Determination of point of taxation in case of change of rate of tax
Rule 5 : Payment of tax in cases of new services
Rule 6 : Omitted
Rule 7 : Determination of point of taxation in case of specified services or persons
Rule 8 : Determination of point of taxation in case of copyrights, etc
Rule 8A : Determination of point of taxation in other cases.
Rule 8B : Determination of point of taxation in case of services provided by a person located in non-taxable territory to a person in non-taxable territory
Rule 9 : Transitional Provisions
Rule 10 : Notwithstanding anything contained in the first proviso to rule 7
 
 
 
 
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