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

Section 14 - Draft-Bills-Reports - 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 .....

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fter the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; or (ii) where the invoice has been issued prior to change in rate of tax but the payment is received aft .....

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supply shall be the date 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 cha .....

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