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| Q. |
. What is the time of supply of service if the invoice is issued within 30 days from the date of provision of service? |
| A. | Date of issue of invoice |
| B. | Date on which the supplier receives payment |
| C. | Date of provision of service |
| D. | Earlier of (a) & (b) |
| Answer» D. Earlier of (a) & (b) | |
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