sale goods

If a supplier sold any goods (or services) in respect of which tax was collected under earlier tax law and an invoice was also issued before the appointed day, then GST will not be applicable even if payment is made after GST implementation.

The transition provisions of goods in transit under GST can be understood through the point of taxation rules.

If point of taxation of goods/services is before the GST implementation then it will be taxed under earlier law. GST will not be applicable.

The input credit can be taken for such invoice for next six months.