Taxability of supply of services in certain cases – TRANSITIONAL PROVISIONS
By: – Pradeep Jain
Goods and Services Tax – GST
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 law. In the old draft, this was non-existent and this has been added to bring more clarity in situations where point of taxation comes into play. Situations like
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has been stated that where the point of taxation lies before the appointed day in respect of supply of goods then tax will be payable on such supply in accordance with the earlier law.
191. Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law
Another section has been added keeping in view that many concerns have taken the centralized registration in respect of their units and were availing the cenvat at a single premise and were filing a consolidated return in respect of all such units. Now under GST regime, the registration 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
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