Time of Supply - Residual Cases

" Can anyone say me any ground reality cases? "

The provision has been inserted in the act, for any future contigencies, that if it is not possible to determine the time of supply under the provisions of sub-section(2) or sub-section (3) or sub-section (4), then the time of supply shall be as per sub-section (5).

Whatever possible ways that a human mind can think......... has already been incorporated in sub-section (2) to (4).......... so, the ground reality cases may arise practically in future, but cannot be envisaged now!!!

Simply, any emergency cases, but not in trend.......

Most Welcome, Dear....