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<h1>Rule 8A: Determining Tax Point When Invoice or Payment Dates Unavailable, with Hearing Opportunity for Parties Involved.</h1> Rule 8A of the Point of Taxation Rules, 2011, addresses situations where the point of taxation cannot be determined due to unavailable invoice or payment dates. In such cases, a Central Excise officer may require the concerned party to provide necessary accounts, documents, or evidence. After considering this material and the effective tax rates at various times, the officer will determine the point of taxation through a written order, ensuring the concerned party is given an opportunity to be heard. This rule was inserted by notification in 2012.