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of <h1>Section 160: No Tax on Supplies Post-Appointed Day if Payment Made and Tax Paid Before Under Previous Law</h1> Section 160 of the Model GST Law, 2016, addresses the transitional provisions for the progressive or periodic supply of goods or services. It states that no tax is payable on supplies made on or after the appointed day if the consideration was received before this day and the applicable duty or tax was already paid under the previous law. This provision applies to both the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) laws, overriding sections 12 and 13.
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