22 April 2024


Notifications & Circulars

Ministry of Finance 

01.03.2016

Service Tax

Point of Taxation (Amendment) Rules, 2016

MANU/DSTX/0015/2016

The Ministry of Finance notified the Point of Taxation (Amendment) Rules, 2016 amending the Point of Taxation Rules, 2011. Among other changes, the new Rules add an Explanation explicating "The rule shall apply mutatis mutandis in case of new levy on services."

Relevant

Point of Taxation Rules, 2011 MANU/DSTX/0016/2011
Point of Taxation (Amendment) Rules, 2014 MANU/DSTX/0016/2014

Tags : service tax point of taxation

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