Chapter IV: Time and Value of Supply

Section 12. Time of Supply of Goods .-: Section 12. Time of Supply of Goods .-

Section 13. Time of Supply of Services: Section 13. Time of Supply of Services

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

Section 15. Value of Taxable Supply.: Section 15. Value of Taxable Supply.