TaxTMI 
TaxTMI 
TaxTMI 
In case of supply of services, the GST Rate up to 30.09.19 was 18% and from 01.10.19 it is 12%. Certain jobs were not complete up to 30.09.19 and got complete in October’ 19. In my view, it will fall under Section 14(b) of CGST Act, 2017 i.e. in case the goods or services or both have been supplied after the change in rate of tax,'' and the provisions under the said section will get attracted to such spill over jobs. Experts views please.
Spill over jobs and change in rate of tax
Kaustubh Karandikar
GST Rate for Spillover Services Completed After Rate Change Falls Under Section 14(b) of CGST Act 2017 A query was raised regarding the applicable GST rate for services that were not completed by September 30, 2019, when the rate was 18%, and were completed in October 2019, after the rate changed to 12%. The query suggests that such cases should be considered under Section 14(b) of the CGST Act, 2017, which addresses situations where goods or services are supplied after a change in tax rate. An expert confirmed that these spillover jobs indeed fall under this section of the Act. (AI Summary)