Invoice service tax rates wef 15th November 2015 post implementation of Swach Bharat Cess

As per Rule 3 & 5 of the Point of Taxation Rules, 2011 following should be considered to understand applicable service tax rate:

Date of invoice	Date of receipt of payment	Point of Taxation	Applicable Rule under POTR	Rate Applicable
Prior to 15.11.2015	Prior to 15.11.2015	Date of invoice/date of payment whichever is earlier	Rule 3	14.0%
			Read with Rule 5(a)
Post 15.11.2015	Prior to 15.11.2015	Date of receipt of payment	Rule 3(b)	14.0%
			Read with Rule 5(b)
15.11.2015 or later	15.11.2015 or later	Date of invoice/date of payment whichever is earlier	Rule 3	14.5%
Prior to 15.11.2015	15.11.2015 or later	Date of invoice	Rule 3(a)	14.0%