Import of service


Quick Summary
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.

File details
DOCX 22 KB 0 downloads GST
File description
import of service taxation and exemption #docx
Comments


CCI Pro


Popular Files


Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details