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Whether it is import of Service. ??

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I am in buisness of immigration in India collecting fee from student which being deposited into University in Canada for which I get the commission from Canada into my account in convertible rupees.

So whether it is export of Service???
Replies (2)
No it not Import of services.

As per Section 2(13) of IGST Act it is cover under Intermediary Service & as per Section 13(8) of IGST Act place of supply in case of Intermediary Service is where the Supplier is located.

So you need to charge CGST/SGST.
Supply of goods imported into the territory of India till they cross the customs frontier of India shall be treated to be a supply of goods in the course of inter state trade or commerce Sec 7(2) of igst act.


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