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of <h1>Goods and services imported or supplied inter-state post-appointed day taxed under IGST Act 2016, previous payments considered.</h1> Import of services or inter-state supply of goods and/or services made on or after the appointed day will be subject to tax under the Integrated Goods and Services Tax Act, 2016. This applies even if the transactions were initiated before the appointed day. If the tax was fully paid under previous laws, no additional tax is due under this Act. If the tax was partially paid, the remaining balance must be paid under this Act. A transaction is considered initiated before the appointed day if the invoice or payment, in full or part, was received or made before this day.
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