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Change in rate of tax in respect of supply of services

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..... ervices, shall be determined in the following manner, namely:- (a) in case the taxable service has been provided before the change in effective rate of tax (i) where the invoice for the same has been issued and the payment is also received after the change in effective rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earl .....

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..... s been issued and the payment is received before the change in effective rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, whichever is earlier; or (iii) where the invoice has been issued after the change in effective rate of tax but the payment is received before the change in effective rate of tax, the time of supply shall be the date of issu .....

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