https://www.taxtmi.com/acts?id=48538 Clause 117 deletes sub-section (4) of section 12, removing the bespoke time of supply rule for voucher transactions by declaring such transactions neither supply of goods nor supply of services, thereby necessitating reliance on general time of supply principles and supply classification to determine tax timing. en-us Sat, 01 Feb 2025 14:59:12 +0530 Sat, 01 Feb 2025 14:59:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48538 Clause 117 deletes sub-section (4) of section 12, removing the bespoke time of supply rule for voucher transactions by declaring such transactions neither supply of goods nor supply of services, thereby necessitating reliance on general time of supply principles and supply classification to determine tax timing. Act-Rules Bills Sat, 01 Feb 2025 14:59:12 +0530 https://www.taxtmi.com/acts?id=48538