What is the time of supply, where supply is completed prior to change in rate of tax?

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..... time of supply, where supply is completed prior to change in rate of tax? Ans. In such cases time of supply will be (i) where the invoice for the same has been issued and the payment is also received .....

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..... ate of tax, but the invoice for the same has been issued after the change in rate of tax, the time of supply shall be the date of receipt of payment; - - statute, statutory provisions legislation, l .....

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