Transitional_Provisions
Section 185 : Treatment of the amount recovered or refunded pursuant to revision of returns – Transitional Provisions
June 10, 2017
Transitional_Provisions
Section 187 : Progressive or periodic supply of goods or services – Transitional Provisions
June 10, 2017

Section 186 : Treatment of long term construction / works contracts – Transitional Provisions

Transitional_Provisions

186. Treatment of long term construction / works contracts

The goods and/or services supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act.

(CGST Law)

The goods and/or services supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act.

(SGST Law)

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