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of <h1>India Amends Point of Taxation Rules: New Rule 8B for Vessel Transport Services Effective January 22, 2017.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 14/2017-Service Tax to amend the Point of Taxation Rules, 2011. Effective from January 22, 2017, the amendment introduces Rule 8B, which specifies the point of taxation for services involving the transportation of goods by a vessel from a non-taxable territory to another non-taxable territory, up to the customs station of clearance in India. The point of taxation is determined by the date of the bill of lading at the port of export.
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