Section 186 - Treatment of long term construction / works contracts - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

186. 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)