St rate for works done before 1st june 2015

As per Rule - 4 of Point of Taxation Rules, 2011 if payment is also received 1st June, 2015 than, earlier of date of payment or date of invoice would be the point of taxation & rate would be 14%

But if payment has already been received before 1st June, 2015, than point of taxation would be the date of payment & rate would be 12.36%