https://www.taxtmi.com/article/detailed?id=7049 Determination of time of supply fixes when liability to CGST/SGST or IGST arises, with goods liable at the earliest of removal/making available, invoicing, payment receipt, or recipient accounting entry; services generally liable at invoicing or payment, or on completion where invoicing is delayed, while continuous supplies and reverse charge supplies follow tailored rules. Place of supply rules then determine intra state or inter state character by reference to movement, delivery location, installation site, recipient or supplier location for services, and specific rules for event, performance, transport and on board services. en-us Wed, 26 Oct 2016 08:23:37 +0530 Wed, 26 Oct 2016 08:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7049 Determination of time of supply fixes when liability to CGST/SGST or IGST arises, with goods liable at the earliest of removal/making available, invoicing, payment receipt, or recipient accounting entry; services generally liable at invoicing or payment, or on completion where invoicing is delayed, while continuous supplies and reverse charge supplies follow tailored rules. Place of supply rules then determine intra state or inter state character by reference to movement, delivery location, installation site, recipient or supplier location for services, and specific rules for event, performance, transport and on board services. Articles Goods and Services Tax - GST Wed, 26 Oct 2016 08:23:37 +0530 https://www.taxtmi.com/article/detailed?id=7049