What is the time of supply, where supply is completed prior to change in rate of tax?

Question 11 – Draft-Bills-Reports – Time of Supply – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 11 – Q 11. What is the time of supply, where supply is completed prior to change in rate of tax? Ans. In such cases time of supply will be (i) where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; or (ii) where the invoic

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