https://www.taxtmi.com/forum/issue?id=114087 GST applies to periods of a long term lease supplied on or after the appointed day even if the contract and lump sum payment were made pre GST; the operative test is time of supply. Transition provisions (section 142) make supplies under pre GST contracts liable to GST for post appointed day performance, subject to reduction where tax was leviable or paid under the prior law, and allocation issues may arise when consideration was received earlier. en-us Tue, 28 Aug 2018 15:43:36 +0530 Thu, 23 Jan 2025 15:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114087 GST applies to periods of a long term lease supplied on or after the appointed day even if the contract and lump sum payment were made pre GST; the operative test is time of supply. Transition provisions (section 142) make supplies under pre GST contracts liable to GST for post appointed day performance, subject to reduction where tax was leviable or paid under the prior law, and allocation issues may arise when consideration was received earlier. Discussion-Forum GST Tue, 28 Aug 2018 15:43:36 +0530 https://www.taxtmi.com/forum/issue?id=114087