Treatment of long term construction / works contracts
Section 186
Bill
TRANSITIONAL PROVISIONS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
186. Treatment of long term construction / works contracts
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 sup
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