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Supple u/s 7
Import of services from o/s india for consideration in the course or furtherance of business is supply under #7(1)(a) or #7(1)(b) ?
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Quick Summary
As per the section 7 (1)(b) of cgst act
As per the Provision of Section 7(1) clause (b) of the CGST Act 2017, "Import of Services for a consideration, whether or not in the course or furtherance of business" is treated as SUPPLY.
So the main parameter to consider Import of Services as SUPPLY U/s 7(1) clause (b) is the existence of "CONSIDERATION."
So the main parameter to consider Import of Services as SUPPLY U/s 7(1) clause (b) is the existence of "CONSIDERATION."
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