29 June 2015
As items (a),(c)&(f) are omitted in entry 12 of N/No.25/2012-ST, in respect of Services to Government, so now become taxable wef 01/04/15. Query is whether Construction services already provided to Govt. till 31/03/15 is taxable in case of: (1) invoice raised & payment received after 31st March (2) invoice raised within 31st March & payment received after 31st March.
29 June 2015
1 Invoice raised and payment received after 31st March is taxable. 2 Invoice raised within 31st March and payment received after 31st March is not taxable.