<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Where the services are rendered upto 30th June, 2017 and invoices in respect thereof are also raised on or before 30th June, 2017, the point of taxation would be as per the earlier service tax law and the services will be subject to service tax.</span></span></p>

<p style="text-align:justify"><br />
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<span style="font-size:14px"><span style="color:#34495e">Where the services are rendered upto 30th June, 2017 and the services are liable to be taxed under the reverse charge mechanism, the point of tax for such services as per the Point of Taxation Rules, 2011 shall be the date of payment. If the payment is made on or after 1st July, 2017, the supply of services shall be liable to GST.</span></span></p>