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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports GST - THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014 [As intorduced] Chapters List Enabling Goods and Services Tax (GST) This

Clause 20 - Transitional provisions. - GST - THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014 [As intorduced]

GST - THE CONSTITUTION (ONE HUNDRED AND TWENTY SECOND AMENDMENT) Bill, 2014 [As intorduced]
Enabling Goods and Services Tax (GST)
  • Contents

Transitional provisions.

20. Notwithstanding anything in this Act, any provision of any law relating to tax on goods or services or on both in force in any State immediately before the commencement of this Act, which is inconsistent with the provisions of the Constitution as amended by this Act shall continue to be inforce until amended or repealed by a competent Legislature or other competent authority or until expiration of one year from such commencement, whichever is earlier. Power of President to remove difficulties.

 
 
 
 

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