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.


  • Copyright Service
  • Royalty Service etc


In these case, point of taxation as per Rule 8  is

  • Date of Invoice


  • Date of payment

Whichever is earlier

(Service Provided is not considered)

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.