186 Treatment of long term construction / works contracts – Revised Model GST Law ( Nov 2016)

By | March 14, 2017
(Last Updated On: March 14, 2017)

Revised Model GST Law ( Nov 2016)

Section 186 Revised Model GST Law ( Nov 2016)

  1. 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)

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