Question 22 - The supply of goods/services was made under the earlier law but a part of the consideration (say the retention money) is received in GST regime, will tax be payable in GST - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 22. The supply of goods/services was made under the earlier law but a part of the consideration (say the retention money) is received in GST regime, will tax be payable in GST?

Ans. No, provided the full duty/tax on such supply has already been paid under the earlier law – section 161.