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Analysis of ‘Time of Supply’ provision under GST

May 9, 2019[2019] 105 taxmann.com 141 (Article)
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Recognition of time of taxable event is always vital in any tax law, as the levy of tax arises when taxable event occurs. In GST law it is termed as ‘time of supply’ because a sole event ‘Supply’ has been substituted for levy of tax unlike multiple taxable events in the earlier tax regime. GST law provides separate provisions for time of supply of goods and services.
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