GST Reverse Charge

RCM 207 views 4 replies

What are the things to consider to know if a service is covered under Service Tax or GST? For example an RCM applicable service is provided after July17 but an advance was already received in say May 17. 

So should we see for Point of Taxation Rules under Service Tax ? Or what should I do to know if a service is covered under GST or Service Tax.

Thank You 

Please share what you can think of this situation.

 

Replies (4)
in my opinion
when payment was received in may17 the provisions of service tax already applied and as per those provisions service tax become payable on date of payment i.e. in may17 . hence such service become covered under service tax law so GST will not be levied on the date when service provided.

Please correct me if i'm wrong.

Thanks & Regards
Sumit Sarswat
refer sec 14 of CGST act 2017
refer sec 14 of CGST act 2017

Yes, but Section 14 talks about change in rate of tax. In reality there is a complete change in tax not just the rate. Am I right?

Please Reply Mr. Mohan Prasad. 


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