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THE CENTRAL GOODS AND SERVICES TAX RULES
CHAPTER IV  -  DETERMINATION OF VALUE OF SUPPLY
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Related Sections / Notifications / Case Laws

Section 12 of CGST Act - Time of supply of goods.


Section 13 of CGST Act - Time of supply of services.


Section 14 of CGST Act - Change in rate of tax in respect of supply of goods or services.


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