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Taxability of supply of services in certain cases - TRANSITIONAL PROVISIONS

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 7-1-2017 - GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN TRANSITIONAL PROVISIONS-PART-XI 188. Taxability of supply of services in certain cases This is a newly added section to provide for taxation for such instances of service provision where the point of taxation was occurring before the appointed day. It states that in cases where the point of taxation lies before the appointed day then the tax will be applicable as per the earlier l .....

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efund be granted of this tax paid on advances and full tax will have to be paid on the invoice issued under the new regime is yet to be clarified. An explanation has also been added stating that where the portion of a supply of service is not covered by this section, then such portion will be taxable under the new act. A very similar provision has been added as section 189 also for supply of goods where it has been stated that where the point of taxation lies before the appointed day in respect .....

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gistration is to be taken separately for each state. The old draft was silent on the treatment of cenvat balance which was lying with them but was pertaining to various units. Thus it was not clear how the cenvat shall be carried forward and whether the other units will get their share of cenvat. This newly added provision states that where a taxable person having centralized registration under the earlier law has obtained a registration under this Act, such person shall be allowed to take, in h .....

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