9. Transitional Provisions. - Nothing contained in 7[these rules] shall be applicable,-

 

(i)                 Where the provision of service is completed; or

(ii)               Where invoices are issued

Prior to the date on which thses rules come into force.

 

Provided that services for which provision are completed on or before 30th day of June, 2011 or where the invoices are issued up to the 30th day of June, 2011, the point of taxation shall, at the option of the taxpayer, be the date on which the payment is received or made as the case may be.

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