Home GST LAW (Draft) Chapter 04 – Time And Value Of Supply

Chapter 04 – Time And Value Of Supply

Time_And_Value_Of_Supply

Section 12 : Time of supply of goods – Time And Value Of Supply

12.Time of supply of goods (1) The liability to pay CGST / SGST on the goods shall arise at the time of supply as determined...
Time_And_Value_Of_Supply

Section 13 : Time of supply of services – Time And Value Of Supply

13.Time of supply of services (1) The liability to pay CGST/SGST on services shall arise at the time of supply, as determined in terms of...
Time_And_Value_Of_Supply

Section 14 : Change in rate of tax in respect of supply of goods...

14.Change in rate of tax in respect of supply of goods or services Notwithstanding anything contained in section 12 or section 13, the time of...
Time_And_Value_Of_Supply

Section 15 : Value of taxable supply – Time And Value Of Supply

15.Value of taxable supply (1) The value of a supply of goods and/or services shall be the transaction value, that is the price actually paid...

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