Section 188 : Taxability of supply of services in certain cases – Transitional Provisions

188. Taxability of supply of services in certain cases

Notwithstanding anything contained in section 13 or 14, the tax in respect of the taxable services shall be payable under the earlier law to the extent the point of taxation in respect of such services arose before the appointed day. Explanation: Where the portion of the supply of services is not covered by this section, such portion shall be liable to tax under this Act.

(CGST Law)

Notwithstanding anything contained in section 13 or 14, the tax in respect of the taxable services shall be payable under the earlier law to the extent the point of taxation in respect of such services arose before the appointed day. Explanation: Where the portion of the supply of services is not covered by this section, such portion shall be liable to tax under this Act.

(SGST Law)