- Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the following manner, namely:-
Chapter IVT — ime and Value of Supply
Section 14
Change in rate of tax in respect of supply of goods or services
Printed from Law on Tips • The State Goods and Services Tax Act, 2017 (Model)