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<h1>Transitional Provisions in GST: No Tax on Post-Appointed Day Supplies if Prepaid Under Old Law (Section 187)</h1> Section 187 of the Model GST Law addresses the transitional provisions for the progressive or periodic supply of goods or services. It states that no tax will be payable on supplies made on or after the appointed day if the consideration for such supplies was received before the appointed day and the applicable duty or tax has already been 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.