Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee
Law Related Issues
30. Change in Rate of tax w.r.t Supply of Services
Section 14 of the CGST Act indicates the provisions for determining the time of supply in
case where there is a change in the rate of tax in respect of services.
In case service has been provided before change in rate of tax the time of supply will be
date of payment or invoice whichever is earlier.
In case service has been provided after change in rate of tax the time of supply will be date
of payment or invoice whichever is later. In case both payment and invoice are received
before change in rate of tax the time of supply will be earlier of the two dates.
In order to avoid possible litigation, it must be suitably clarified regarding time of supply
in case of change in rate of tax w.r.t continuous supply of services/goods.
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