https://www.taxtmi.com/caselaws?id=756357 AAR Odisha ruled that supplementary invoices for price escalation on works contract services executed before 18.07.2022 attract GST at 18% rate. Despite services being supplied before the rate change notification (03/2022-CT dated 13.07.2022), the applicable rate is determined under Section 14(a)(i) of CGST Act 2017 since no payment was made against price escalation and invoices were yet to be issued at the time of rate determination. en-us Fri, 12 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756357 AAR Odisha ruled that supplementary invoices for price escalation on works contract services executed before 18.07.2022 attract GST at 18% rate. Despite services being supplied before the rate change notification (03/2022-CT dated 13.07.2022), the applicable rate is determined under Section 14(a)(i) of CGST Act 2017 since no payment was made against price escalation and invoices were yet to be issued at the time of rate determination. Case-Laws GST Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756357