Section 14 of CGST Act, 2017 : Section 14: Change In Rate Of Tax In Respect Of Supply Of Goods Or Services

If there's a change in the tax rate for goods or services, the 'time of supply' (when tax should be applied) is determined as follows:

1. If the goods or services were supplied before the tax rate changed:
   1. If both the invoi

Imagine a scenario where a business, ABC Corp, provides consulting services. On July 1, the gover