Transitional provision

[yateen vyas]

Sir,

1. I have booked a item of raw material on 28 june and it will received on 3 july,i have to pay service tax on GTA on reverse charge so either i ahve to pay on old law or in new law.

2. If i book payment and pay in existing law there is any problem.

AI Summary

GST applicability hinges on payment date; pre commencement payments follow prior law, post commencement payments attract GST.
GST applicability for GTA services is governed by the timing of payment relative to GST commencement: payments made before commencement fall under the existing service tax regime; payments made on or after commencement fall under GST because prior enactments are repealed on commencement under Section 174(1) of the CGST Act. A related query asks whether invoice issuance and payment both made before commencement affect which tax (service tax or GST) applies when goods are received after commencement.