How is the time of supply for goods determined?
The following table explains certain scenarios in which goods are supplied and how the time of supply is determined:
| Situation | Date of Supply |
|---|---|
| Goods sold under the management of the supplier | The date on which the goods were sold. |
| Goods sold without the management of the supplier | The date on which the customer obtains the goods. |
| Goods that require separate assembly or installation | The date on which the goods are assembled or installed. |