Point of Taxation amendment clarifies taxable event as supply 'provided or agreed to be provided' and removes specified sub rules. Amends the Point of Taxation Rules, 2011 by omitting sub rules (b) and (f) of rule 2 and substituting the phrase 'provided or to be provided' with 'provided or agreed to be provided' wherever it occurs; titled Point of Taxation (Amendment) Rules, 2012 and commencing on the 1st day of July, 2012.