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Notification

NTF. NO. 41/2011-ST, DT. 27/06/2011

Document type
Notification
Reference no.
M
Dated

Amend the Point of Taxation Rules, 2011

NTF. NO. 41/2011-ST, DT. 27/06/2011

Amend the Point of Taxation Rules, 2011

G.S.R. (E).- In exercise of the powers conferred by clause (a) and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following rules further to amend the Point of Taxation Rules, 2011, namely:-

1. (1) These rules may be called the Point of Taxation (Second Amendment) Rules, 2011.

(2) They shall come into force on the 1st day of July, 2011.

2. In the Point of Taxation Rules, 2011, in Rule 7, in sub-rule (c),-

before the bracket and letter "(p)", the bracket and letter "(g)" shall be inserted,

[F. No. 334/3/2011-TRU]

(Samar Nanda)
Under Secretary to the Government of India


Note.- The principal rules were notified vide notification no. 18/2011-Service Tax, dated the 1st March, 2011, published in the Gazette of India, Extraordinary vide Number G.S.R. 175(E), dated the 1stMarch, 2011 and last amended vide notification No.25/2011-Service Tax, dated the 31st March, 2011, published on the Gazette of India vide Number G.S.R. 283(E), dated the 31st March, 2011.

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