<p><span style="font-size:16px">Upon completing this module, the student will be able to:</span></p>

<ol>
	<li><span style="font-size:16px">Define what is time and place of supply for goods and services.</span></li>
	<li><span style="font-size:16px">Determine tax liabilities based on time and place of supply.&nbsp;</span></li>
	<li><span style="font-size:16px">Understand various cases of supply of goods and services against payments.&nbsp;&nbsp;</span></li>
</ol>