Services supplied before 18.07.2022, invoices proposed for price ...

Services before 18.07.2022, invoiced later for price escalation, attract 18% GST despite earlier 12% rate under works contract. : , , , ,

Case Laws GST

August 1, 2024

Services supplied before 18.07.2022, invoices proposed for price escalation. Rate of GST 18% applicable as per Section 14(a)(i) of CGST Act, 2017 on invoices issued after 18.07.2022 for price escalation against works contract services executed prior to 18.07.2022, despite services originally taxable at 12% under Notification 24/2017-CT(Rate) dated 21.09.2017.

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Services supplied before 18.07.2022, invoices proposed for price ...

Services before 18.07.2022, invoiced later for price escalation, attract 18% GST despite earlier 12% rate under works contract. : , , , ,

Case Laws GST

August 1, 2024

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