Specify the point of taxation in respect of payments pertaining to copyrights and trade marks.

Rule 8 of the Point of Taxation Rules determines point of taxation in respect of payments pertaining to copyrights & trademarks. In these cases, where the whole amount of the consideration for the provision of service is not ascertainable at the time when service was performed, and subsequently the use or the benefit of these services by a person other than the provider gives rise to any payment of consideration, the service shall be treated as having been provided each time. when a payment in respect of such use or the benefit is received by the provider in respect thereof; or an invoice is issued by the provider, whichever is earlier.