Summary of Point of Taxation rules 2011 amended by finance act 2016

Scenario	Relevant Rule	First Event	Subsequent Event	Point of Taxation
New Services	5(a) of POTR	Invoice Issued and Payment received before service became taxable	N.A	No ST Payable
	5(b) of POTR	Payment received before service became taxable	Invoice issued with in 14 days when service is taxed for first time	No ST Payable
	3(a) of POTR	Service provided before tax became effective	Invoice issued with in 14 days & payment received after tax became effective	No ST Payable
Taxable service provided before change in effective rate of ST	4(a)(i) of POTR	Invoice Issued and Payment received after change is effective rate	N.A	Date of Receipt of payment or date of issuance of invoice which ever is earlier
	4(a)(ii) of POTR	Invoice Issued prior to change in effective rate	Payment received after change in Effective rate of tax	Date of issuing invoice
	4(a)(iii) of POTR	Payment received before change in effective rate	Invoice issued after change in effective rate of tax	Date of Receipt of payment.
Taxable service provided after change in effective rate of ST	4(b)(i) of POTR	Invoice Issued prior to change in effective rate	Payment received after change in Effective rate of tax	Date of Receipt of payment.
	4(b)(ii) of POTR	Invoice Issued and Payment received Prior change is effective rate	Taxable Service Provided	Date of Receipt of payment or date of issuance of invoice which ever is earlier
	4(b)(iii) of POTR	Payment received before change in effective rate	Invoice issued after change in effective rate of tax	Date of issuing invoice