Import of Services under GST - Taxability and Exemption

CA Robin Garg , Last updated: 28 May 2020  
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Definition: Import of Services means supply of service, where:- i) Supplier located outside India. ii) Recipient located in India. iii) Place of supply In India. Transaction compiling all the above three conditions will constitute import of service. Scope of Supply: As per section 7(1)

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CA Robin Garg
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