Section Section 13
of the Central Goods and Services Tax Act; no tax shall be payable on services u
section 13 of the Central Goods and Services Tax Act; no tax shall be payable on services under this Act to the extent the tax was leviable on the said services under Chapter V of the Finance Act; 1994 (32 of 1994). Where tax was paid on any supply, both under any existing law relating to sale of goods and under Chapter V of the Finance Act, 1994 (32 of 1994), tax shall be leviable under this Act and the taxable person shall be entitled to take credit of value added tax or service tax paid under the existing law to the extent of supplies made after the appointed day and such credit shall be calculated in such manner as may be prescribed. (11) Where any goods sent on approval basis, not earlier than six months before the appointed day, are rejected Or not approved by the buyer and returned to the seller on or after the appointed day, no tax shall be payable thereon if such goods are returned within six months from the appointed day: Provided that the said period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provided further that the tax shall be payable by the person returning the goods if such goods are liable to tax under this Act and are returned after the period specified in this sub-section: Provided also that tax shall be payable by the person who has sent the goods on approval basis if such goods are liable to tax under this Act, and are not returned within the period specified in this sub-section. (12) Where a supplier has made any sale of goods in respect of which tax was required to be deducted at source under any existing law relating to sale of goods and has also issued an invoice for the same before the appointed day, no deduction of tax at source under
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