Section 189 : Taxability of supply of goods in certain cases – Transitional Provisions

189. 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 respect of such goods arose before the appointed day.

Explanation: Where the portion of the supply of goods is not covered by this section, such portion shall be liable to tax under this Act.

(CGST Law)

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 respect of such goods arose before the appointed day. Explanation: Where the portion of the supply of goods is not covered by this section, such portion shall be liable to tax under this Act.

(SGST Law)