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  2. Model GST Law
  3. CHAPTER XXV TRANSITIONAL PROVISIONS

159. Treatment of long term construction / works contracts

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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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