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

Section 21 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL IGST LAW – Draft The Integrated Goods and Services Tax Act, 2016 – [November 2016] – Section 21 – 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 12 and 13 of the CGST Act, 2016 import of services or inter-State supply of goods and/or services made after the appointed day shall be liable to tax under the provisions of this Act

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =