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Spill over jobs and change in rate of tax

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09 December 2019 In case of supply of services, the GST Rate up to 30.09.19 was 18% and from 01.10.19 it is 12%. Certain jobs were not complete up to 30.09.19 and got complete in October’19. In my view, it will fall under Section 14(b) of CGST Act, 2017 i.e. in case the goods or services or both have been supplied after the change in rate of tax,'' and the provisions under the said section will get attracted to such spill over jobs. Experts views please.
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Rajesh Kumar

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Rajesh Kumar (Expert)
11 December 2019 Yes. In this particular case both the invoice and payment is occurring after the change in rate of tax; 12% rate shall be applicable.
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