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<h1>India Amends Point of Taxation Rules, 2011 to Clarify New Service Levies, Effective March 1, 2016.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 10/2016-Service Tax to amend the Point of Taxation Rules, 2011. Effective from March 1, 2016, these amendments include the insertion of clarificatory explanations in Rule 5. Explanation 1 states that the rule applies similarly to new levies on services, while Explanation 2 clarifies that new levies or taxes are payable on all cases not specified otherwise. These amendments are enacted under the authority provided by the Finance Act, 1994.