Import of services taxable under the Act from the appointed day, with relief where tax was already paid. Importation of services and inter State supplies made on or after the appointed day are taxable under this Act regardless of prior initiation; full prior tax paid under the earlier law extinguishes further liability, while partial prior payment requires payment of the balance. A transaction is deemed initiated before the appointed day if the invoice or any payment was received or made before that day.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Import of services taxable under the Act from the appointed day, with relief where tax was already paid.
Importation of services and inter State supplies made on or after the appointed day are taxable under this Act regardless of prior initiation; full prior tax paid under the earlier law extinguishes further liability, while partial prior payment requires payment of the balance. 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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