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Query Details

Asked by Prashant on :Jul. 10, 2018

I received services in September and paymen…

I received services in September and payment has made on December. Since rate of tax increase…

I received services in September and payment has made on December. Since rate of tax increased on November from say 12% to 18%, what is the rate of tax applicable as invoice was already issued before the change in rate of tax and payment is made after the change in rate of tax?

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Jeeba Jul. 10, 2018

As you availed service before the change in rate and invoice has issued under the old rate.
The old rate of 12% shall be applicable as services are provided prior to the change in rate of tax.

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