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.
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.