There was increase in tax rate from 20% to 24% w.e.f. 1.09.2019. Which of the following rate is applicable when services provided, and invoice raised after change in rate of tax in September, 2019, but payment received in August 2019 : A. 20% as it is lower of the two B. 24% as it is higher of the two C. 20% as payment (being one of the factors) was prior to rate change D. 24% as invoice was issued in the period during which supply is completed

There was increase in tax rate from 20% to 24% w.e.f. 1.09.2019. Which of the following rate is applicable when services provided, and invoice raised after change in rate of tax in September, 2019, but payment received in August 2019 : A. 20% as it is lower of the two B. 24% as it is higher of the two C. 20% as payment (being one of the factors) was prior to rate change D. 24% as invoice was issued in the period during which supply is completed