Rule 8 Determination of point of taxation in case of copyrights, etc

Last updated at July 15, 2026 by

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

  • Copyright Service
  • Royalty Service etc

 

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)

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