Time of Supply rules address tax point when rate changes; applicability governed by Section 14 provisions. Where a supply is completed before or after a change in the tax rate, the determination of the tax point follows the statutory time of supply provisions; ... Summary
Time of Supply rules address tax point when rate changes; applicability governed by Section 14 provisions.
Where a supply is completed before or after a change in the tax rate, the determination of the tax point follows the statutory time of supply provisions; the applicability and effect in such situations are governed by Section 14.
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