Question

tax is raised on provision of service​

Answer 1

Answer:

Point of taxation means the point in time when goods have been deemed to be supplied or services have been deemed to be provided. ... The liability to pay CGST / SGST on the services shall arise at the time of supply as determined by GST provisions

Explanation:

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Answer 2

Answer:

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Point of taxation means the point in time when goods have been deemed to be supplied or services have been deemed to be provided. ... The liability to pay CGST / SGST on the services shall arise at the time of supply as determined by GST provisions.