Revised Model GST Law ( Nov 2016) Section 190 Revised Model GST Law ( Nov 2016) Credit distribution of service tax by ISD Notwithstanding anything to the contrary contained in this Act, the input tax credit on account of any services received prior to the appointed day by an Input Service Distributor shall be eligible… Read More »
Revised Model GST Law ( Nov 2016) Section 189 Revised Model GST Law ( Nov 2016) Taxability of supply of goods in certain cases Notwithstanding anything contained in section 12 or 14, the tax in respect of the taxable goods shall be payable under the earlier law to the extent the point of taxation in… Read More »
Revised Model GST Law ( Nov 2016) Section 188 Revised Model GST Law ( Nov 2016) Taxability of supply of services in certain cases Notwithstanding anything contained in section 13 or 14, the tax in respect of the taxable services shall be payable under the earlier law to the extent the point of taxation in… Read More »
Revised Model GST Law ( Nov 2016) Section 187 Revised Model GST Law ( Nov 2016) Progressive or periodic supply of goods or services Notwithstanding anything contained in section 12 and 13, no tax shall be payable on the supply of goods and/or services made on or after the appointed day where the consideration, whether… Read More »
Revised Model GST Law ( Nov 2016) Section 186 Revised Model GST Law ( Nov 2016) 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… Read More »
Revised Model GST Law ( Nov 2016) Section 185 Revised Model GST Law ( Nov 2016) Treatment of the amount recovered or refunded pursuant to revision of returns (1) Where any return, furnished under the earlier law, is revised after the appointed day and if, pursuant to such revision, any amount is found to be recoverable… Read More »
Revised Model GST Law ( Nov 2016) Section 184 Revised Model GST Law ( Nov 2016) Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings (1) Where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the earlier law, any amount of… Read More »
Revised Model GST Law ( Nov 2016) Section 183 Revised Model GST Law ( Nov 2016) Finalization of proceedings relating to output duty or tax liability (1) Every proceeding of appeal, revision, review or reference relating to any output duty or tax liability initiated whether before, on or after the appointed day, shall be disposed… Read More »
Revised Model GST Law ( Nov 2016) Section 182 Revised Model GST Law ( Nov 2016) Claim of cenvat credit to be disposed of under the earlier law (1) Every proceeding of appeal, revision, review or reference relating to a claim for CENVAT credit initiated whether before, on or after the appointed day, under the… Read More »
Revised Model GST Law ( Nov 2016) Section 181 Revised Model GST Law ( Nov 2016) Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided Every claim for refund of tax deposited under the earlier law in respect of services not provided, filed… Read More »