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

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..... Notwithstanding anything contained in section 12 and 13 of the CGST Act, 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 regardless of whether the transactions for such import of services or inter-state supply had been initiated before the appointed day: Provided that if the tax on such import .....

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