Import of service

Last updated: 19 June 2020
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This guide explains the import of services under India's Goods and Services Tax (GST) regime. It details what constitutes an import of service, including when the supplier is outside India, the recipient is in India, and the place of supply is in India. The document clarifies that imports of services are considered a supply, even without consideration in certain cases, and are treated as inter-state supplies subject to IGST. It also outlines exemptions for personal use imports, with specific exceptions like online database services.

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Submitted by · Posted 19 June 2020 · Other files by rajat jain · Report
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