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    <title>CONTINUOUS SUPPLY OF SERVICE</title>
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    <description>For continuous supplies Rule 6 prescribes the point of taxation as the time the invoice is issued, or if no invoice is issued within fourteen days of completion, the date of completion; contractually periodic events are treated as completion dates. Receipt of payment before that time is the point of taxation to the extent of payment, and advances are taxed on receipt. Rule 6 overrides the general point-of-taxation rules for continuous services.</description>
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      <description>For continuous supplies Rule 6 prescribes the point of taxation as the time the invoice is issued, or if no invoice is issued within fourteen days of completion, the date of completion; contractually periodic events are treated as completion dates. Receipt of payment before that time is the point of taxation to the extent of payment, and advances are taxed on receipt. Rule 6 overrides the general point-of-taxation rules for continuous services.</description>
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