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

Chapter: XXVII
TRANSITIONAL PROVISIONS
Section 165	:	General provisions
Section 166	:	Migration of existing taxpayers to GST
Section 167	:	Amount of CENVAT credit carried forward in a return to be allowed as input tax credit
Section 168	:	Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations
Section 169	:	Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
Section 170	:	Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations
Section 171	:	Credit of eligible duties and taxes in respect of inputs or input services during transit
Section 172	:	Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme
Section 173	:	Exempted goods returned to the place of business on or after the appointed day
Section 174	:	Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day
Section 175	:	Inputs removed for job work and returned on or after the appointed day
Section 176	:	Semi-finished goods removed for job work and returned on or after the appointed day
Section 177	:	Finished goods removed for carrying out certain processes and returned on or after the appointed day
Section 178	:	Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract
Section 179	:	Pending refund claims to be disposed of under earlier law
Section 180	:	Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law
Section 181	:	Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided
Section 182	:	Claim of cenvat credit to be disposed of under the earlier law
Section 183	:	Finalization of proceedings relating to output duty or tax liability
Section 184	:	Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings
Section 185	:	Treatment of the amount recovered or refunded pursuant to revision of returns
Section 186	:	Treatment of long term construction / works contracts
Section 187	:	Progressive or periodic supply of goods or services
Section 188	:	Taxability of supply of services in certain cases
Section 189	:	Taxability of supply of goods in certain cases
Section 190	:	Credit distribution of service tax by ISD
Section 191	:	Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law
Section 192	:	Tax paid on goods lying with agents to be allowed as credit
Section 193	:	Tax paid on capital goods lying with agents to be allowed as credit
Section 194	:	Treatment of branch transfers
Section 195	:	Goods sent on approval basis returned on or after the appointed day
Section 196	:	Deduction of tax source
Section 197	:	Transitional provisions for availing Cenvat credit in certain cases