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<h1>Tax Transition Rules: Section 188 Clarifies Service Taxability During Shift to New GST Regime</h1> Section 188 of the Model GST Law addresses the taxability of services during the transition to the new tax regime. It states that for services where the point of taxation occurred before the appointed day, the tax will be payable under the previous law, regardless of sections 13 or 14. Any portion of services not covered by this provision will be taxed under the new GST Act. This applies to both Central and State GST laws, ensuring a clear transition from old to new tax systems for service supplies.