TaxTMI 
TaxTMI 
Dear Sir,
What will be the GST % for Su.Invoice/Debit Note issued against retrospective rate increase w.e.f 01.07.17 to 14.11.17 for the items whose GST % has been changed from 28 to 18%. (HSN 4016- vulcanized rubber parts)
Thanks
GST RATE RETROSPECTIVE RATE INCREASE
15 Dec 2017 
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GST rate change applies prospectively from notification; supplies before notification remain taxable at prior rate, check time of supply.
A GST rate change is effective prospectively from the notification date; without explicit retrospective wording the new rate does not apply to supplies made before that date. The applicable rate is determined by the time of supply; supplemental invoices or debit notes claiming retrospective increase do not alter the operative rate unless the notification specifically confers retrospective effect. (AI Summary)
A GST rate change is effective prospectively from the notification date; without explicit retrospective wording the new rate does not apply to supplies made before that date. The applicable rate is determined by the time of supply; supplemental invoices or debit notes claiming retrospective increase do not alter the operative rate unless the notification specifically confers retrospective effect. (AI Summary)