Such supply would be liable to GST only in a case where tax is not leviable under the Service Tax laws.

 

Goods/ Services supplied
Contract entered
Impact
Conditions

On or after appointed day

Prior to appointed day

Liable to GST

No GST payable to the extent the tax was leviable on the said goods/services under existing law


Service tax can be said to be leviable in the following cases during the cutover period:

 

Supply of service

Invoicing

Payment

Tax Applicable

Before GST
Before GST
Before GST
Service Tax
Before GST
After GST
Before GST
Service Tax
Before GST
Before GST
After GST
Service Tax
After GST
Before GST
Before GST
Service Tax
After GST
After GST
Before GST
Service Tax
After GST
Before GST
After GST
Service Tax