Point of Taxation rules expanded to treat consulting engineer services as taxable on receipt basis altering tax payment timing. The Point of Taxation Rules, 2011 are amended by inserting a bracketed letter '(g)' before '(p)' in Rule 7(c) to expand services taxable on a receipt basis, specifically covering consulting engineer services; the amendment is notified under the Finance Act and takes effect from the first day of July, 2011.