TaxTMI 
TaxTMI 
In June we paid a facilities & upkeep fee with the hostel rent. That facilities fee had vat or service tax ? What was the amount, because we don't have the receipt. Our college is now charging 18% GST on the 15000 facilities charge i.e 2700. What should be the actual payable after deducting the VAT/service tax we have already paid.
What is the VAT/ service tax rate ?
17 Apr 2018 
5 Replies 
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Guest 
GST applicability timing determines whether GST or prior VAT/service tax governs and affects payable balance.
Applicability of GST versus pre GST tax depends on three events: service provision, invoice issuance, and payment. If at least two of these events occurred before GST, the erstwhile tax applies; if at least two occurred after GST, GST applies. The querist paid before GST while invoice and subsequent college charge occurred after GST, and seeks the balance payable after deducting VAT/service tax already paid. (AI Summary)
Applicability of GST versus pre GST tax depends on three events: service provision, invoice issuance, and payment. If at least two of these events occurred before GST, the erstwhile tax applies; if at least two occurred after GST, GST applies. The querist paid before GST while invoice and subsequent college charge occurred after GST, and seeks the balance payable after deducting VAT/service tax already paid. (AI Summary)