Levy of GST - Partially completed fiats having identified ...
Service tax applies to pre-GST services until June 30, 2017; GST applies from July 1, 2017, per CGST Act Section 142(11)(b).
August 9, 2019
Case Laws GST AAR
Levy of GST - Partially completed fiats having identified customers before GST regime - applicant is liable to pay service tax under the FA 1994 proportionate to the services provided up to 30.06.2017 and to pay GST proportionate to the services provided effective from 01.07.2017, in terms of Section 142(11)(b) of the CGST Act 2017
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