Schedule 1 , point 4.

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Import of service from without consideration from a related person will be considered as supply, according to schedule 1.
If the service is imported without consideration not from a related person , then what will be the implications?
Replies (4)
If the service is imported without consideration from a unrelated person than it's not supply, so not liable for GST under GST Act.
If import of service from unrelated person then it will not fall under S-I of Supply i.e.it will not considered as supply
In that case the Transaction will not be treated as SUPPLY.
It shall not be under the purview of "supply".


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