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<h1>Understanding Section 14: How Tax Rate Changes Affect Time of Supply for Goods and Services Under GST Act 2017</h1> Section 14 of the Arunachal Pradesh Goods and Services Tax Act, 2017, addresses changes in the tax rate for goods or services. It specifies how to determine the time of supply when the tax rate changes. If goods or services are supplied before the rate change, the time of supply depends on when the invoice is issued and payment received. If supplied after the rate change, the time of supply is determined similarly. The date of payment is considered as the date of entry in the supplier's accounts or bank credit, whichever is earlier, with specific provisions for delayed bank credits.