Transitional tax treatment: supplies under pre-existing contracts performed after transition are taxable under the new GST law. Supplies of goods or services made on or after the appointed day pursuant to contracts entered into prior to that date are taxable under the Act, with the same liability rule replicated under both the CGST and SGST frameworks for long term construction and works contracts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transitional tax treatment: supplies under pre-existing contracts performed after transition are taxable under the new GST law.
Supplies of goods or services made on or after the appointed day pursuant to contracts entered into prior to that date are taxable under the Act, with the same liability rule replicated under both the CGST and SGST frameworks for long term construction and works contracts.
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