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June 2011

Notification No. 28/2011, dated 1-4-2011.

By Tarun Ghia
Brijesh Cholera
Pratik Mehta
Chartered Accountants
Reading Time 1 mins
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It has been notified that the following services shall be treated as continuous supply of services for the purpose of Point of Taxation Rules:

(a) Construction in respect of commercial or industrial buildings;

(b) Construction service of residential complex;

(c) Telecommunication services;

(d) Internet telecommunication services;

(e) Works contract services.

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