Section 14 – Change in Rate of Tax in Respect of Supply of Services
Section 14 of CGST Act, 2017 – Change in Rate of Tax in Respect of Supply of Services Updated on: February 2026 (as amended and applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 14 (Effective Provision) Section 14: Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect of services, shall be determined in the following manner, namely:— (a) where the service has been supplied before the change in rate of tax: if 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 if the invoice has been issued prior to the change in rate of tax but payment is received after the change in rate of tax, the time of supply shall be the date of issue of invoice; or ...