INTRA- STATE AND INTER STATE SUPPLY of SERVICES

PARTICULARS INVOICE  VALUE UNDER CURRENT TAX SYSTEM AMOUNT (Rs)  INVOICE VALUE UNDER GST AMOUNT (Rs)
Sale by (A)  service provider (Haryana) to (B)another service provider(Haryana)    
Value of Services 2000 2000
Add Service tax @14 % 280 0
Add Swatch bharat cess(0.5 %) 10  
Add krishi kalyan cess (0.5 %) 10  
Add Central tax @ assumed 8% 0 160
ADD State tax @ assumed 8% 0 160
INVOICE VALUE 2300 2320
Sale by (B)  service provider(Haryana)to   Agent (C) of Delhi -Inter-state    
Cost of services (includes swatch bharat  cess as not CENVATABLE) 2010 2000
Add  profit margin(@10%) 201 200
Value of Services 2211 2200
Add Service tax @14 % 310  
Add Swatch bharat cess(0.5 %) 11.055  
Add krishi kalyan cess (0.5 %) 11.055 0
Add IGST @16% ( CGST+SGST) 0 352
INVOICE VALUE 2543.11 2552
     
CREDIT AVAILABLE    
SERVICE TAX 280  
 krishi kalyan cess  10  
Integrated tax liability   352
ITC of CGST in E-credit ledger   160
ITC OF SGST in E-credit ledger   160
PAYMENT(IGST) through E-cash ledger   32

Notes :- Credit of CGST and SGST first utilized respectively, if balance remains, it can be utilized for IGST as per (Section 49).