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  2. Model GST Law
  3. CHAPTER XXV TRANSITIONAL PROVISIONS

160. Progressive or periodic supply of goods or services

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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 if the consideration 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 if the consideration 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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