Import of services made on or after the appointed day.

Section 21 – Acts – MISCELLANEOUS – INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – Section 21 – Import of services made on or after the appointed day. 21. Import of services made on or after the appointed day shall be liable to tax under the provisions of this Act regardless of whether the transactions for such import of services had been initiated before the appointed day: Provided that if the tax on such import of services had been paid in full under the existing law, no tax shall be payable o

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