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of <h1>Section 21: Tax on Imported Services and Inter-State Supply After Appointed Day, With Provisions for Pre-Appointed Day Transactions</h1> Section 21 of the Model IGST Law, 2016, addresses the taxation of services imported or inter-State supply of goods and/or services made on or after the appointed day. It mandates that such transactions are subject to tax under this Act, even if initiated before the appointed day. However, if the tax was fully paid under previous laws, no additional tax is due. If partially paid, the remaining tax is payable under this Act. A transaction is considered initiated before the appointed day if the invoice or payment was received or made before that date.
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