Interstate Supply & Place of Supply

Import of services made on or after the appointed day

IGST s.21, IGST Act

Chapter chapterix Text as on 2026-09-05 Source CBIC

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Import of services on or after 1 July 2017 is taxable under the IGST Act even if the transaction began earlier; to the extent tax was already paid in full under the old law, no IGST is charged again.

The exact words of the law

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Section 21. Import of services made on or after the appointed day. – 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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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

igst section 21import of services made on or after the appointed day

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