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<h1>Understanding Time of Supply for Services Under Himachal Pradesh GST Act 2017: Key Triggers for Tax Liability</h1> The Himachal Pradesh Goods and Services Tax Act, 2017 outlines the time of supply for services, determining when tax liability arises. The time of supply is the earliest of the following: the date of invoice issuance, receipt of payment, or service provision. If neither applies, it is when the recipient records it in their books. For reverse charge supplies, it's the earlier of payment entry or 60 days post-invoice. For vouchers, it's the issue or redemption date. If undeterminable, it's the return filing date or tax payment date. Additional charges like interest are taxed upon receipt.