Import of Services

This discussion clarifies the Goods and Services Tax (GST) implications for registered persons importing services from related establishments outside India. It highlights that GST is applicable under Schedule I of the CGST Act 2017 for imports from related persons in furtherance of business. The recipient is generally liable to pay GST on a Reverse Charge basis, requiring the preparation of a self-invoice. Section 7(1)(b) of the CGST Act further stipulates that imports of services for consideration are treated as supply, making them taxable regardless of whether they are in furtherance of business.