Determination of point of taxation in case of change of rate of tax

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..... vice, shall be determined in the following manner, namely:- (a) in case a taxable service has been provided before the change of rate,- (i) where the invoice for the same has been issued and the payment received after the 3 [change in effective rate of tax], the point of taxation shall be date of payment or issuing of invoice, whichever is earlier; or (ii) where the invoice .....

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..... payment; or (ii) where the invoice has been issued and the payment for the invoice received before the 1 [change in effective rate of tax], the point of taxation shall be the date of receipt of payment or date of issuance of invoice, whichever is earlier; or (iii) where the invoice has also been raised after the 3 [change in effective rate of tax], but the payment has bee .....

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