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Point of taxation rules

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(Querist)
12 March 2012 Whether POT Rules applicable on Goods Transport Agency service under reverse charge?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
12 March 2012 NO. Reason follows:-
In case of the services specified in Rule 2(1)(d)(4) of the Service Tax Rules,1994 like GTA, insurance, import of services etc., Point of Taxation shall be the date on which payment is made to service provider.
However, if such payment is not made within the period of six months of the date of invoice, the Point of Taxation shall be determined as if this rule does not exist and the general rule will apply.
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