Transitional_Provisions
Section 189 : Taxability of supply of goods in certain cases – Transitional Provisions
June 10, 2017
Transitional_Provisions
Section 191 : Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law – Transitional Provisions
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Section 190 : Credit distribution of service tax by ISD – Transitional Provisions

Transitional_Provisions

190. Credit distribution of service tax by ISD

Notwithstanding anything to the contrary contained in this Act, the input tax credit on account of any services received prior to the appointed day by an Input Service Distributor shall be eligible for distribution as credit under this Act even if the invoice(s) relating to such services is received on or after the appointed day.

(CGST Law)

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