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Before POT service tax collected in GST Regime

sukesh (Chartered Accountant) (30 Points)

09 February 2018

What should be the treatment for amount collected against service rendered before Point of Taxation Rules under Service Tax Regime?

Should I pay Service Tax or GST?

Please reply with reference to provisions of GST.

Thanks in Advance

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4 Replies

sujith kumar dasa (banglore) (1496 Points)
Replied 09 February 2018

Under Service Tax, as the payable arised during Service tax regime

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sukesh (Chartered Accountant) (30 Points)
Replied 13 February 2018

before point of taxation rules were introduced under finance act, service tax was payable on receipt basis. I have realised the amount in post GST regime. should i pay service tax or gst?

sujith kumar dasa (banglore) (1496 Points)
Replied 19 February 2018

(11) (a) notwithstanding anything contained in section 12, no tax shall be payable on goods under this Act to the extent the tax was leviable on the said goods under the Value Added Tax Act of the State;
(b) notwithstanding anything contained in section 13, no tax shall be payable on services under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act, 1994;