Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to-

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:

Report of settlement arising between Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax) on account of recovery of any tax, interest, penalty,

The details relating to reduction of amount to be apportioned to Centre (Central Tax) and State (State Tax) or Centre (Union Territory Tax), in a particular month due to Integrated Tax apportioned earlier but subsequently refunded as provided for in sub-section (5) of section 17 of the Integrated Goods and Services Tax Act, in FORMS GST STL – 05.01 to GST STL – 05.12 shall be sent for each State and Union Territory, as follows-