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Change in rate of tax in respect of supply of services

Section 14 - TIME AND VALUE OF SUPPLY - Goods and Services Tax - Section 14 - 14. (1) Notwithstanding anything contained in section 13, the time of supply, in cases where there is a change in the effective rate of tax in respect of services, 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 effec .....

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e rate of tax, the time of supply shall be the date of receipt of payment; (b) in case the taxable service has been provided after the change in effective rate of tax - (i) where the payment is received after the change in effective rate of tax but the invoice has been issued prior to the change in effective rate of tax, the time of supply shall be the date of receipt of payment; or (ii) where the invoice has been issued and the payment is received before the change in effective rate of tax, the .....

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