Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 43(5)] [Section 43] [Entire Act] Union of India - Subsection Section 43(5)(a) in The Central Goods and Services Tax Rules, 2017 (a)part of supply of construction of the apartment service has time of supply on or before the said date; and