Back to CGST Act

Chapter 4: Time and Value of Supply

When tax liability arises and how to determine taxable value

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Section 12: Time of supply of goods

When tax liability arises for goods

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Section 13: Time of supply of services

When tax liability arises for services

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Section 14: Change in rate of tax

Handling tax rate changes

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Section 15: Value of taxable supply

How to determine taxable value

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