Determination of Effective Tax Rate and Time of Supply when there is a Change in Tax Rate

K Seeta Rajani , Last updated: 05 September 2025  
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The entire country is abuzz with the GST rate revisions recommended yesterday, i.e on 03/09/2025. to be effective from 22nd September 2025. Let us understand the determination of the Time of Supply and the applicable tax rate in this context Section 14 says, regardless of Section 12 and Section 13.

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K Seeta Rajani
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Category GST   Report

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