Under section 14 of the CGST Act, 2017 where the payment has been received before the change in rate of tax but the invoice for the same is issued after the change in rate of tax, the time of supply shall be the ______.

Official answer key: (A), (B). Official source note: Question is incomplete as it does not tell about whether services completed before change or after change. In case services stands completed before change in rate of tax then in that case Option B is correct and whereas the service stands completed after the date of change in rate of tax then option A will be correct.