Section 159 - Treatment of long term construction / works contracts - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

159. Treatment of long term construction / works contracts The goods and/or services supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act. (CGST Law) The goods and/or services supplied on or after the appointed day in pursuance of a contract entered into prior to the appointed day shall be liable to tax under the provisions of this Act. (SGST Law)