Question 21 - If consideration for a particular supply of services was received under the earlier law and tax on it was paid, will GST also become payable where such supply is made in GST regime

Transitional exemption prevents GST where consideration was received and tax paid under the earlier law before implementation.

Where consideration for a supply was received prior to the appointed day and tax under the earlier law on that receipt has been paid, the transitional framework exempts that supply from GST on or after the appointed day to prevent duplicate taxation.