Service Tax
Point of Taxation Rules

Definition of Point of taxation

"Point of taxation" means

the point in time when a service shall be deemed to have been provided;


In simple language, it means determining time when service tax is payable to government


Why is Point of Taxation Importamt

  • It is to ensure that service tax is deposited to government on time and also to ensure that there is no late payment of interest
  • Also Service tax rate may change from time to time. Hence it helps in determining   whether old rate is applicable or new rate.
  • Also when service was earlier exempt later become taxable. Here, it helps in determining   whether or not exemption available 


Central Govenment has notified Point of Taxation,Rules 2011 in this regard

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.