Section 21 of IGST Act 2017: Import of Services from the ‘Appointed Day’

Provisions under Section 21 of the Integrated Goods and Services Tax (IGST) Act, 2017 relating to “Import of services made on or after the appointed day”, are as under:

Section 21 of IGST Act 2017: Import of services made on or after the appointed day (CHAPTER IX – MISCELLANEOUS)

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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 21 of the IGST Act 2017, vide Notification 3/2017 Integrated Tax.

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Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017, followed with Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the IGST/ Amendment Acts from time to time, except where specifically mentioned in the respective IGST/ Amendment Acts.

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