19. Transitional provisions.

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with the provisions of the Constitution as amended by this Act shall continue to be in force until amended or repealed by a competent Legislature or other competent authority or unit expiration of one year from such commencement, whichever is earlier.

Notes:

1. The clause is inserted by THE CONSTITUTION (ONE HUNDRED AND FIRST AMENDMENT) ACT, 2016 introduced in the Lok Sabha on 08/09/2016.