POINT OF TAXATION RULES, 2011
In exercise of the powers conferred under sub-section (2) of section 67A clause (a) and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994, the Central Government hereby makes the following rules for the purpose of collection of service tax and determination of rate of service tax, namely,-
1. Short title and commencement.
(1)These rules shall be called the Point of Taxation Rules, 2011.
(2)They shall come into force on the 1st day of April, 2012.