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Compiler on Section 12 of CGST Act - Time of supply of goods
Compiler on Section 13 of CGST Act - Time of supply of services
Compiler on Section 14 of CGST Act - Time of supply on change in rate of tax
Compiler on Section 15 of CGST Act - Value of taxable supply
Compiler on Section 22 of CGST Act - Person who is liable for registration under GST laws

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