Sem 6 - Indirect Tax - GST - Time of supply - Time of supply in case of services

Explained Sec. 12(5), TOS in case of residual cases. Determination of Time of supply in case of residual cases, interest or penalty if any received by supplier over and above invoice price and as per Sec. 13(2). Time of supply in case if services under FCM and solved sums of same concepts.