Import of services tax treatment shifts to the new GST regime for supplies made on or after the appointed day. Import of services supplied on or after the appointed day are taxable under this Act regardless of whether the transaction was initiated earlier. If tax on such import was fully paid under the previous law, no additional tax is payable; if tax was partially paid earlier, the balance is payable under this Act. A transaction is deemed initiated before the appointed day if an invoice or any payment (full or partial) was received or made before that day.