Import of services or inter-state supply of goods and/or services made on or after the appointed day
Section 31
Bill
TRANSITIONAL PROVISIONS
Draft – Integrated Goods And Services Tax Act, 2016 ( IGST Act) – Draft June 2016
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 anything contained in section 12 and 13 of the CGST Act, import of services or inter-state supply of
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