POT Rules in Detail
Rule 3 POT in case of Continuous Supply of Service
Rule 3 Small payment received greater than Invoice amount by 1000
Rule 4 Change in Effective Rate of Tax
Rule 5 Point of Taxation for new service
Rule 7 Point of taxation in Case of reverse charge
Pot in Case of Change in Reverse Charge Liability (Rule 7) Amendment
POT in case of Services by Govt to Business Entities Amendment
Rule 8 Determination of point of taxation in case of copyrights, etc You are here
Rule 8A Point of taxation in other cases
Last updated at April 16, 2024 by Teachoo
In case of certain services, when the services are performed, whole amount of consideration is not ascertainable
i.e. the amount of payment which will be received when a service is provided cannot be determined.
Example
In these case, point of taxation as per Rule 8 is
- Date of Invoice
Or
- Date of payment
Whichever is earlier
(Service Provided is not considered)
