Import of services or inter-State supply of goods and/or services made on or after the appointed day

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....d Services Tax Act, 2016 - [November 2016]<br>21. Import of services or inter-State supply of goods and/or services made on or after the appointed day Notwithstanding anything contained in section....

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....ull 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 in part under the ea....