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of <h1>Import Services Taxed Under IGST Act 2017 If Initiated Before Appointed Day; Balance Due If Partially Paid Previously.</h1> Import of services made on or after the appointed day is subject to tax under the Integrated Goods and Services Tax Act, 2017, even if the transactions were initiated before this day. If the tax was fully paid under previous laws, no additional tax is required under this Act. However, if only part of the tax was paid under the existing law, the remaining balance must be paid under the new Act. A transaction is considered initiated before the appointed day if an invoice or payment, in full or part, was received or made before this date.
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