Transitional_Provisions
Section 186 : Treatment of long term construction / works contracts – Transitional Provisions
June 10, 2017
Transitional_Provisions
Section 188 : Taxability of supply of services in certain cases – Transitional Provisions
June 10, 2017

Section 187 : Progressive or periodic supply of goods or services – Transitional Provisions

Transitional_Provisions

187. Progressive or periodic supply of goods or services

Notwithstanding anything contained in section 12 and 13, no tax shall be payable on the supply of goods and/or services made on or after the appointed day where the consideration, whether in full or in part, for the said supply has been received prior to the appointed day and the duty or tax payable thereon has already been paid under the earlier law.

(CGST Law)

Notwithstanding anything contained in section 12 and 13, no tax shall be payable on the supply of goods and/or services made on or after the appointed day for the said supply has been received prior to the appointed day and the duty or tax payable thereon has already been paid under the earlier law.

(SGST Law)

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