https://www.taxtmi.com/forum/issue?id=111677 Point of taxation where there is a change in effective rate is determined by invoice and payment timing: if both invoice and payment occur after the change the point is the earlier of payment or invoice; if invoice issued before the change but payment after, the point is the invoice date; if payment before but invoice after, the point is the payment date. This applies to services provided before the change, including pre-existing electronic access subscriptions, with Board circular guidance referenced. en-us Wed, 22 Mar 2017 12:41:28 +0530 Thu, 23 Jan 2025 15:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111677 Point of taxation where there is a change in effective rate is determined by invoice and payment timing: if both invoice and payment occur after the change the point is the earlier of payment or invoice; if invoice issued before the change but payment after, the point is the invoice date; if payment before but invoice after, the point is the payment date. This applies to services provided before the change, including pre-existing electronic access subscriptions, with Board circular guidance referenced. Discussion-Forum Service Tax Wed, 22 Mar 2017 12:41:28 +0530 https://www.taxtmi.com/forum/issue?id=111677