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<h1>Goods Supplied Pre-GST Transition: Section 189 Ensures Taxable Under Old Law, Unaddressed Portions Taxed Under Current Act</h1> Section 189 of the Model GST Law addresses the taxability of goods supplied in transitional cases. It mandates that for taxable goods where the point of taxation occurred before the appointed day, taxes shall be paid under the earlier law, regardless of sections 12 or 14. If a portion of the supply is not addressed by this section, it will be taxed under the current Act. This provision applies to both Central and State Goods and Services Tax laws, ensuring a clear transition from the previous tax regime to the GST framework.