Import of Services

As per Schedule I of the CGST act 2017 , Import of service from related person out side India ,in the course of furtherance of Business GST applicable .

Who is liable to pay GST?

For Imports RCM applicable prepare self Invoice , also section 7(1) b of the CGST act 2017 , import of service for consideration whether or not in the course of furtherance of Business will be treated as supply ,so GST applicable in that way also .
please confirm with others also .

GST liability to be paid by recipient on Reverse Charge basis

Gst paid on RCM basis

In case the import of services is made by a taxable person from a related party or from any of his or her establishments outside India in the furtherance of business, it shall be taxable, whether its with or without paying any consideration.
In case of Import, Recipient is liable to pay GST on RCM basis except it's Exempt Services.