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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