Point of Taxation Rules, 2011
 

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Rule No. Particulars
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.



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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