POT (Point Of Taxation) Rules - continuous supply of service - Notified

By Vijay Kumar

"CONTINUOUS supply of service" is defined as any service which is provided, or to be provided continuously, under a contract, for a period exceeding three months, or where the Central Government, by a notification in the Official Gazette, prescribes provision of a particular service to be a continuous supply of service, whether or not subject to any condition;

The Government has notified the following services as "continuous supply of services"

1. zzq - Commercial or industrial construction.

2. zzzh - Construction of complex

3. zzzx - Telecommunication service

4. zzzu - Internet Telecommunication Service.

5. zzzza - Works contract service

NotificationNo.28/2011-ST., Dated: April 1, 2011