Rule 9 - Transitional Provisions - Point of Taxation Rules, 2011

1 [ 9. Transitional Provisions .- Nothing contained in these rules shall be applicable,- (i) where the provision of service is completed; or (ii) where invoices are issued prior to the date on which these rules come into force. Provided that services for which provision is completed on or before 30 th day of June, 2011 or where the invoices are issued upto the 30 th day of June, 2011, the point of taxation shall, at the option of the taxpayer, be the date on which the payment is received or made as the case may be.] **************** Notes: Substituted vide notification no. 25/2011 ST dated 31-3-2011 , before it was read as, 9. Savings.- Nothing contained in these rules shall be applicable in case of invoices issued prior to the date from which these rules become effective.