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of <h1>Transitional Tax Rules: No TDS for Invoices Issued Before Appointed Day Under Section 162E of Model GST Law 2016.</h1> Section 162E of the Model GST Law, 2016, addresses the transitional provisions for tax deduction at source. It specifies that if a supplier sold goods requiring tax deduction under the previous law and issued an invoice before the appointed day, no tax deduction at source under section 37 should be made when payment is made on or after the appointed day.
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