point of taxation

Yes taxes paid by company because services receiver is the company.

supply of what ? goods or services ?

As per section 14 of CGST Act,2017 TOS in case of change in rate:
If supply took place after change in rate:
1) Payment received after change of rate but invoice issued before rate change - TOS- DOP.
2) Invoice issued after change of rate but payment received before rate change- TOS- DOI.
3) Invoice and payment received after rate change- TOS- DOI or DOP w.i.e.

For further clarification refer section 14 of CGST.