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Change in rate of tax in respect of supply of goods or services

Section 14 - TIME AND VALUE OF SUPPLY - Goods and Services Tax - Section 14 - 14. Notwithstanding anything contained in section 12 or section 13, the time of supply, in cases where there is a change in the rate of tax in respect of goods or services, shall be determined in the following manner, namely:- (a) in case the goods or services have been supplied before the change in rate of tax - (i) where the invoice for the same has been issued and the payment is also received after the change in rat .....

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ate of receipt of payment; (b) in case the goods or services have been supplied after the change in rate of tax - (i) where the payment is received after the change in rate of tax but the invoice has been issued prior to the change in 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 rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, .....

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