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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART
II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No. 14/2017-Service Tax,

New Delhi, the 13th April, 2017

G.S.R.---(E).- In exercise of the powers conferred under sub-section (2) of section 67A
and clause (a) and clause (hhh) of sub- section (2) of section 94 of the Finance Act, 1994
(32 of 1994), the Central Government 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 (Amendment) Rules, 2017.
(2) They shall come into force on the 22
nd
day of January, 2017.
2. In the Point of Taxation Rules, 2011, after rule 8A, the following rule shall be inserted,
namely,-

“8B. Determination of point of taxation in case of services provided by a
person located in non-taxable territory to a person in non-taxable territory.-
Notwithstanding anything contained in these rules, the point of taxation in respect
of services provided by a person located in non-taxable territory to a person in non-
taxable territory by way of transportation of goods by a vessel from a place outside
India up to the customs station of clearance in India, shall be the date of bill of
lading of such goods in the vessel at the port of export.”.

[F. No. 354/42/2016-TRU]


(Mohit Tewari)
Under Secretary to the Government of India

Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide notification No. 18/2011 - Service Tax, dated the 1
st
of
March, 2011 vide number G.S.R. 175(E) dated the 1
st
of March, 2011 and last amended
vide notification No. 24/2016 - Service Tax dated 13
th
April, 2016 published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), by number G.S.R. 421.(E),
dated the 13
th
April, 2016.
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