13 Time of supply of services – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) 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 the provisions of this section. (2) The time of supply of services shall be the earlier of the following dates, namely:- (a) the… Read More »