Question 22 - Tax on a particular supply of goods/services is leviable under the existing law. Will GST be also payable if the actual supply is made in GST regime?
GST liability: No GST where an existing-law tax applies to the same supply under section 142(11) transitional rule. GST is not payable on a supply of goods or services to the extent tax is leviable under the existing law; the transitional provision excludes from GST liability those supplies already subject to the prior statutory tax, thereby avoiding concurrent taxation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST liability: No GST where an existing-law tax applies to the same supply under section 142(11) transitional rule.
GST is not payable on a supply of goods or services to the extent tax is leviable under the existing law; the transitional provision excludes from GST liability those supplies already subject to the prior statutory tax, thereby avoiding concurrent taxation.
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