18 December 2018
compartment boundings work complete in 2015-16 and its bill received in November 2018 including 2% VAT then now is it applicable for GST ?
18 December 2018
As per Section 13 of the CGST Act - Time of supply of services for GST applicability is earlier of the following : (a) Services completed ( 2015-16) (b) Date of invoiced raised by supplier ( Raised in Nov 2018) (c) If invoice not raised by supplier within 30 days from the date of supply , time of supply will be the day after 31st day of supply . In your case - the earliest event is supply completed ( 2015-16) and that period GST was not in force . Hence GST not applicable
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