Excluding Deemed Supply

it's (2) Import of Services

But Sir,

 

Sec 7(b) of CGST Act - Supply includes 

import of services for a consideration whether or not in the course or furtherance of business;

please explain

without consideration import as per schedule 1 is supply only when it's between Related or Distinct persons , but when it's between Unrelated person it's not an supply.

But even the other options given do not seem to be Schedule I items ??? (Barter arrangements etc.)

The query is related to deemed supply or supply..??

It's depend Upton whether to above mentioned condition to be treated as deemed supply or not ,. Ie Transfer of Title of Asset as without consideration taxable only when credit is available . But if transfer of title of Asset with consideration even if the credit is not availed is Taxable supply. now let suppose if car purchase by con for to and fro travel of their employees, .become obsolete, is donated , FOC, since no input was claimed as per 17(5) , GST is not leviable , it's not an supply. If a person downloading the songs from internet will cover under import Hence I mean to say that , every transfer of title iof Asset ,every import Services cannot be considered as supply , it's depend upon the Nature of Transaction

*downloading song from Internet is NOT SUPPLY

*downloading song from Internet is NOT SUPPLY