Tax liability on imports and inter-state supplies after the appointed day shifts to IGST regime, subject to prior payments.

Imports of services and inter state supplies of goods or services made on or after the appointed day are taxable under this Act regardless of whether the transaction was initiated before that day; if tax was paid in full under the earlier law no further tax is payable, while any tax paid only in part under the earlier law requires the balance to be paid under this Act. A transaction is deemed initiated before the appointed day if the invoice or any payment was received or made before that day.

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