Q 1. In case of import of services and inter-State supplies which have been initiated after the appointed day, tax shall be paid under which tax regime?

Ans. Where import of services or the inter-State supply of goods or services has been made after the appointed day, tax shall be payable under the GST regime.

Q 2. What are the circumstances under which tax shall not be payable under the GST regime for inter-State supply of goods/service or import of service after appointed date?

Ans. Tax shall not be payable under the Act for inter-State supply of goods and service/ import of service if tax has been paid in full under the earlier law.

Q 3. If tax on import of service/ inter- State supply of goods or service is paid partly, what shall be the tax treatment for such transactions?

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Ans. In case tax has been paid partly on inter-State supply of goods and service/ import of service, the balance tax shall be payable under the GST regime…

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