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of <h1>Long-term construction contracts under Section 159 of Model GST Law 2016 now taxed under new CGST and SGST laws.</h1> Section 159 of the Model GST Law, 2016 addresses the taxation of goods and services supplied under long-term construction or works contracts. It stipulates that any goods or services provided on or after the appointed day, pursuant to contracts established before this day, will be subject to tax under the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) laws. This provision ensures that ongoing contracts are compliant with the new tax regime, regardless of when the contract was initially entered into.
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