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        Section 196 - Deduction of tax source

        MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
        Chapter XXVII
        TRANSITIONAL PROVISIONS

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        Deduction of tax at source suspended for payments after transition when invoice was issued before the appointed day. Where a supplier issued an invoice before the appointed day for a sale that under the prior law required tax deduction at source, the deductor is not required to make a deduction of tax at source under the new law for payments to that supplier made on or after the appointed day, conditioning withholding on invoice and payment timing across the transition.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Deduction of tax at source suspended for payments after transition when invoice was issued before the appointed day.

                                Where a supplier issued an invoice before the appointed day for a sale that under the prior law required tax deduction at source, the deductor is not required to make a deduction of tax at source under the new law for payments to that supplier made on or after the appointed day, conditioning withholding on invoice and payment timing across the transition.





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