When Point of taxation cannot be ascertained as per all other rules


When date of Invoice or date of payment is not available


In these cases Rule 8A is applied and Point of Taxation determined by Central Excise Officer

Central Excise officer, may, require the concerned person to produce such accounts, documents or other evidence as he may deem necessary

and after taking into account such material and the effective rate of tax prevalent at different points of time,

shall, by an order in writing, after giving an opportunity of being heard, determine the point of taxation to the best of his judgment



Rule 8A Procedure by CEO (Central Excise Officer)

  • Require, assessee(concerned person) to produce records and documents
  • Checks documents and records
  • Takes into account rates applicable at different dates
  • Gives opportunity of being heard
  • Pass written order determining Point of taxation


  1. Service Tax
  2. Point of Taxation Rules

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.