1. Service Tax
  2. Point of Taxation Rules
  3. POT Rules in Detail

POT in case of Services by Govt to Business Entities

Last updated at May 29, 2018 by

In this case also Reverse charge is applicable

As per Rule 7 (From 13.04.2016)

POT in this case will be earlier of

  1. Payment becomes due as per Invoice/Bill of Govt
  2. Payment actually paid
  1. Service Tax
  2. Point of Taxation Rules

    3. POT Rules in Detail

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Service Tax
Point of Taxation Rules

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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.