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Import of service without consideration

Tushar Singhal (11 Points)

27 January 2018

is import of service without consideration taxable ?

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10 Replies

vaishali shukla (19 Points)
Replied 28 January 2018

yes provided in course or furtherance of business or as specified by government on recommendation of gst council

1 Like

Tushar Singhal (11 Points)
Replied 28 January 2018

if not in course of furtherance of business ,than not ?

jatin sojitra (Student CA Final ) (63 Points)
Replied 28 January 2018

as per para 4, schedule 1 of section 7 of CGST , import of service without consideration by taxable person from related person outside India or his establishment outside India in the course or furtherance of business consider as TAXABLE supply.
if it is not for business than not consider as supply. so that not taxable.

1 Like

Tushar Singhal (11 Points)
Replied 28 January 2018

thanx

EKTA MEHTA (ARTICLE) (86 Points)
Replied 28 January 2018

if receive not in the course or furtheranceof business but with consideration. than gst applicability?

Tushar Singhal (11 Points)
Replied 28 January 2018

no if not received in the course or furtherance of business than it will not be considered as supply and hence GST will not be applicable.

jatin sojitra (Student CA Final ) (63 Points)
Replied 28 January 2018

i am not agreed with tuahar shingal.

as per sec 7(1)(b) import of service for consideration whether or not in the course or furtherance of business it is treated as supply. so that liable for gst.