LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

Import of Services

Ronak (Chartered Accountant) (61 Points)

14 August 2020

Taxability provisions for import of services by a registered person from related establishment outside india.

Reply
Follow
Share

6 Replies

prasad Nilugal (3909 Points)
Replied 14 August 2020

As per Schedule I of the CGST act 2017 , Import of service from related person out side India ,in the course of furtherance of Business GST applicable .

Ronak (Chartered Accountant) (61 Points)
Replied 14 August 2020

Who is liable to pay GST?

prasad Nilugal (3909 Points)
Replied 14 August 2020

For Imports RCM applicable prepare self Invoice , also section 7(1) b of the CGST act 2017 , import of service for consideration whether or not in the course of furtherance of Business will be treated as supply ,so GST applicable in that way also .
please confirm with others also .

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 14 August 2020

GST liability to be paid by recipient on Reverse Charge basis

ansh 99 (227 Points)
Replied 16 August 2020

Gst paid on RCM basis

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 16 August 2020

In case the import of services is made by a taxable person from a related party or from any of his or her establishments outside India in the furtherance of business, it shall be taxable, whether its with or without paying any consideration.
In case of Import, Recipient is liable to pay GST on RCM basis except it's Exempt Services.