Point of Taxation rules: transition alters timing where effective tax rate or taxable value portion changes, reverse charge may apply. Point of taxation is determined under the prior continuous-supply provision where invoice issuance or payment occurred before the amendments; for services in progress post-transition the general rule applies unless there is a change in effective rate of tax, which includes changes in the taxable portion of value, migration from composition to actual-value valuation, newly granted exemptions, or newly imposed taxability. Partial reverse charge applies where the point of taxation is on or after the transition.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Point of Taxation rules: transition alters timing where effective tax rate or taxable value portion changes, reverse charge may apply.
Point of taxation is determined under the prior continuous-supply provision where invoice issuance or payment occurred before the amendments; for services in progress post-transition the general rule applies unless there is a change in effective rate of tax, which includes changes in the taxable portion of value, migration from composition to actual-value valuation, newly granted exemptions, or newly imposed taxability. Partial reverse charge applies where the point of taxation is on or after the transition.
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