<p style="text-align:justify"><span style="font-size:14px"><strong>Question:</strong>&nbsp;Where original invoice pertained to provision of services and was subject to service tax at 14% Swachh Bharat Cess @0.5% and Krishi Kalyan Cess @0.5% and the said services are subject to GST @18% or any other rate? i. What tax would be reversed in the given case CGST, SGST or IGST? ii. What would be the rate which would be captured in the credit note since service tax is @15% and GST on the said services is at 18%? iii. Does the credit note would still be required to capture the reference of the original invoice against which the credit note is issued?&nbsp;&nbsp; &nbsp;GST rate depends upon the service being supplied and not what was its rate under the service tax regime.</span></p>

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<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e"><strong>Answer: </strong>GST rate depends upon the service being supplied and not what was its rate under the service tax regime.</span></span></p>