Once supply is made it is crucial to determine the Time of supply "event triggering the liability". Therefore it is of utmost importance to understand the time of supply which is provided in Section 12/13/14 of CGST Act,2017 and section 20 of IGST Act,2017.
source https://www.caclubindia.com/articles/key-judgments-goods-in-transit-variants-of-advances-corpus-fund-47310.asp
source https://www.caclubindia.com/articles/key-judgments-goods-in-transit-variants-of-advances-corpus-fund-47310.asp
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