Determination of point of taxation in case of change in effective rate of tax [Rule 4] :
Notwithstanding anything contained in rule 3, the point of taxation in cases where there is a change in effective rate of tax in respect of a service, shall be determined in the manner laid down in the following table namely:-
| In case a taxable service has been provided | Invoice has been issued | Payment received for the invoice | Point of taxation shall be |
| (i) BEFORE the change in effective rate of tax. | AFTER the change in effective rate of tax | AFTER the change in effective rate of tax | (a) date of issuance of invoice or
(b) date of receipt of payment whichever is earlier |
| PRIOR to the change in effective rate of tax | AFTER the change in effective rate of tax | date of issuance of invoice
|
|
| AFTER the change in effective rate of tax | PRIOR to the change in effective rate of tax | date of receipt of payment | |
| (ii) AFTER the change in effective rate of tax. | PRIOR to the change in effective rate of tax | AFTER the change in effective rate of tax | date of receipt of payment |
| PRIOR to the change in effective rate of tax | PRIOR to the change in effective rate of tax | (a) date of issuance of invoice or
(b) date of receipt of payment whichever is earlier |
|
| AFTER the change in effective rate of tax | PRIOR to the change in effective rate of tax | date of issuance of invoice |