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The Point of Taxation Rules, 2011
1. Short title and commencement.
2. Definitions
2A Date of payment.
3. Determination of point of taxation.
4. Determination of point of taxation in case of change in effective rate of tax.
5. Payment of tax in case of new services.
6. Determination of point of taxation in case of continuous supply of service.OMITTED W.E.F. 1st April, 2012
7 Determination of point of taxation in case of specified services or persons.
8. Determination of point of taxation in case of copyrights, etc. .
8A. Determination of point of taxation in other cases.
9. Transitional Provisions.
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