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
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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