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Import of services or inter-state supply of goods and/or services made on or after the appointed day
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.... 2016 ( IGST Act) - Draft June 2016<br>CHAPTER- X TRANSITIONAL PROVISIONS 31. Import of services or inter-state supply of goods and/or services made on or after the appointed day Notwithstanding an....
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....ly had been paid in full under the earlier law, no tax shall be payable on such import or inter-state supply under this Act: Provided further that if the tax on such import of services had been paid ....