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

Question 12 – Draft-Bills-Reports – Time of Supply – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 12 – Q 12. What is the time of supply, where supply is completed after to change in rate of tax? Ans. In such cases time of supply will be (i) where the payment is received after the change in rate of tax but the invoice has been issued prior to the change in rate of tax, the time of supply shall be the date of receipt of payment; or (ii) where the invoice has been issued and the payment is

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