https://www.taxtmi.com/forum/issue?id=112166 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the existing service tax regime; payments made on or after commencement fall under GST because prior enactments are repealed on commencement under Section 174(1) of the CGST Act.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. en-us Mon, 26 Jun 2017 12:17:24 +0530 Thu, 23 Jan 2025 15:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112166 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the existing service tax regime; payments made on or after commencement fall under GST because prior enactments are repealed on commencement under Section 174(1) of the CGST Act.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. Discussion-Forum GST Mon, 26 Jun 2017 12:17:24 +0530 https://www.taxtmi.com/forum/issue?id=112166