Point of Taxation (Amendment) Rules, 2014

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.....- In exercise of the powers conferred by clause (a) and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Point of Taxation Rules, 2011, namely:- 1. (1) These rules may be called the Point of Taxation (Amendment) Rules, 2014.     (2) They shall come into force on th....

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....lowing rule shall be inserted, namely:-            "10. Notwithstanding anything contained in the first proviso to rule 7, if the invoice in respect of a service, for which point of taxation is determinable under rule 7 has been issued before the 1st day of October, 2014 but payment has not been made as on the said day, the point of taxation sha....