Section 14
Change in rate of tax in respect of supply of goods or services
In force
Section 14. Change in rate of tax in respect of supply of goods or services.
Notwithstanding anything contained in sections 12 and 13, the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the manner specified in clauses (a), (b) and (c) of this section based on whether invoice is issued and payment received before or after the change in rate.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-14.html
- Source confidence: Pending verification
Quick facts
- Section
- 14
- Chapter
- IV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0