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 change: spillover supplies of services governed by Section 14(b), applying tax at time of supply. Where services remained uncompleted at the GST rate cut-off and were completed thereafter, Section 14(b) of the CGST Act applies: it treats such spillover supplies as supplied after the change in rate, thereby subjecting them to the post-change rate and allocating tax liability to the time of supply when performance was completed. (AI Summary)