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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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