Rule 1 - Short title and commencement. - Point of Taxation Rules, 2011

Notification No. 18/2011 Service Tax New Delhi, the 1st March, 2011 G.S.R. (E).- In exercise of the powers conferred under 1 [sub-section (2) of section 67A and] clause (a) and clause (hhh) of subsection (2) of section 94 of the Finance Act, 1994 , the Central Government hereby makes the following rules for the purpose of collection of service tax and determination of rate of service tax, namely,- 1. Short title and commencement. (1) These rules shall be called the Point of Taxation Rules, 2011. (2) They shall come into force on the 1st day of April, 2011. ------------------- Notes:- 1. Inserted vide Not. 10/2016 - Dated 1-3-2016 , w.e.f. the date of enforcement of the Finance Act, 2016.