https://www.taxtmi.com/acts?id=12014 Point of taxation when there is a change in effective rate of tax is set by the sequence of service provision, invoice issuance and payment: for services before the change the earlier of payment or invoice generally determines tax point, with specific rules when one of those events falls before and the other after the change; for services after the change analogous rules apply, assigning tax point to invoice date or payment date according to their timing relative to the rate change. Textual substitutions to the phrase and omission of an explanatory clause are recorded. en-us Tue, 01 Mar 2011 19:25:25 +0530 Fri, 06 Jul 2012 21:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12014 Point of taxation when there is a change in effective rate of tax is set by the sequence of service provision, invoice issuance and payment: for services before the change the earlier of payment or invoice generally determines tax point, with specific rules when one of those events falls before and the other after the change; for services after the change analogous rules apply, assigning tax point to invoice date or payment date according to their timing relative to the rate change. Textual substitutions to the phrase and omission of an explanatory clause are recorded. Act-Rules Service Tax Tue, 01 Mar 2011 19:25:25 +0530 https://www.taxtmi.com/acts?id=12014