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📚 Learn › Paper 3 — Taxation › Chapter

GST — Place & Time of Supply

CGST Act sections 12–14 — time of supply for goods, services, and changes in tax rates; principles for determining place of supply. Expect 5–7 marks per attempt.

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1 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
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1
Section 12 — Time of Supply of Goods
Section 12 CGST Act: Learn when GST liability arises on goods — forward charge, reverse charge & voucher rules explained for CA Inter May 20
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