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)