https://www.taxtmi.com/acts?id=24142 Import of services made on or after the appointed day is taxable under the Integrated Goods And Services Tax Act, 2017 even where the underlying transaction was initiated before that day. If tax was paid in full under the existing law, no further tax is payable; if tax was paid only in part, only the balance becomes payable. A transaction is deemed initiated before the appointed day if the invoice or any part of the payment was received or made before that day. en-us Mon, 27 Mar 2017 18:57:20 +0530 Thu, 25 Jun 2026 14:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24142 Import of services made on or after the appointed day is taxable under the Integrated Goods And Services Tax Act, 2017 even where the underlying transaction was initiated before that day. If tax was paid in full under the existing law, no further tax is payable; if tax was paid only in part, only the balance becomes payable. A transaction is deemed initiated before the appointed day if the invoice or any part of the payment was received or made before that day. Act-Rules GST Mon, 27 Mar 2017 18:57:20 +0530 https://www.taxtmi.com/acts?id=24142