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

Section 31 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016 - Section 31 - CHAPTER- X TRANSITIONAL PROVISIONS 31. Notwithstanding anything contained in section 12 and .....

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te supply had been initiated before the appointed day: Provided that if the tax on such import or inter-state supply had been paid in full under the earlier law, no tax shall be payable on such import or inter-state supply under this Act: Provided fu .....

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