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of <h1>India Amends Point of Taxation Rules: Invoice Date Determines Tax Liability for Unpaid Services u/s 68(2.</h1> The Government of India, under the Ministry of Finance, has issued Notification No. 21/2016-Service Tax, amending the Point of Taxation Rules, 2011. The amendment introduces a proviso to Rule 7, stating that if there is a change in the tax liability of a service recipient under section 68(2) of the Finance Act, and the service was provided and invoiced before the change but not paid for, the point of taxation will be the date of invoice issuance. This amendment aims to clarify the tax liability timing in such scenarios.
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