Section 21 - Import of services made on or after the appointed day of IGST ACT, 2017
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 on such import under this Act:
Provided further that if the tax on such import of services had been paid in part under
the existing law, the balance amount of tax shall be payable on such import under this Act.
Explanation.––For the purposes of this section, a transaction shall be deemed to
have been initiated before the appointed day if either the invoice relating to such supply or
payment, either in full or in part, has been received or made before the appointed day.
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Used by
- Section 1 - Short title, extent and commencement
- Section 2 - Definitions
- Section 3 - Appointment of officers
- Section 4 - Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 5 - Levy and collection
- Section 6 - Power to grant exemption from tax
- Section 7 - Inter-State supply
- Section 8 - Intra-State supply
- Section 9 - Supplies in territorial waters
- Section 10 - Place of supply of goods other than supply of goods imported into, or exported from India
- Section 11 - Place of supply of goods imported into, or exported from India
- Section 12 - Place of supply of services where location of supplier and recipient is in India
- Section 13 - Place of supply of services where location of supplier or location of recipient is outside India
- Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 15 - Refund of integrated tax paid on supply of goods to tourist leaving India
- Section 16 - Zero rated supply
- Section 17 - Apportionment of tax and settlement of funds
- Section 18 - Transfer of input tax credit
- Section 19 - Tax wrongfully collected and paid to Central Government or State Government
- Section 20 - Application of provisions of Central Goods and Services Tax Act
- Section 21 - Import of services made on or after the appointed day
- Section 22 - Power to make rules
- Section 23 - Power to make regulations
- Section 24 - Laying of rules, regulations and notifications
- Section 25 - Removal of difficulties