Import of services under GST

Import of services, GST

 

Any GST payable for Import of services?  Does Import of services fall under GST items? Is GST applicable for Import of services?

 

 Import of services has specifically been defined under IGST Act, 2017 and refers to supply of any service where the supplier is located outside India, the recipient is located in India and the place of supply of service is in India.

As per the provisions contained in Section 7(1) (b) of the CGST Act, 2017, import of services for a consideration whether or not in the course or furtherance of business shall be considered as a supply. Thus, in general, import of services without consideration shall not be considered as supply. However, business test is not required to be fulfilled for import of service to be considered as supply.

Furthermore, in view of the provisions contained in Schedule I of the CGST Act, 2017, the import of services by a taxable person from a related person or from a distinct person as defined in Section 25 of the CGST Act, 2017, in the course or furtherance of business shall be treated as supply even if it is made without any consideration.

In view of the provisions contained in Section 14 of the IGST Act, 2017, import of free services from Google and Facebook by individuals without any consideration are not considered as supply. Import (Downloading) of a song for consideration for personal use would be a service, even though the same are not in the course or furtherance of business. Import of some services by an Indian branch from their parent company, in the course or furtherance of business, even if without consideration will be a supply.

Thus, import of services can be considered as supply based on whether there is consideration or not and whether the service is supplied in the course or furtherance of business.

Under GST, supply of goods or services over the span of import into India is be esteemed to be supply throughout inter state trade or commerce, drawing in the toll of IGST. In this way, all import of services into India will be treated as regarded inter State supplies and would be liable to GST.

 

 

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

 Is GST registration required for a public sector undertaking?

 Is amendment of GST registration allowed in India?

 Cancellation of GST registration in India

Centralized GST registration of services permitted in India?

Impact of GST on imports in India

Applicable import duty after GST implimentation

How to calculate IGST under imports?

Changes in IEC after GST

Power to grant exemption from tax, UTGST Act 2017

Section 6 of UTGST Act, 2017

Section 74 Determination of tax not paid, CGST Act, 2017             

Officers to assist proper officers, Sec 72 of CGST Act, 2017           

Inspection of goods in movement, Sec 68 of CGST Act, 2017

Term Treatment for Zero Rated Supplies under GST 

Transportation of goods without issue of invoice under GST 

Meaning of Transitional arrangements for ITC under GST 

Transition provisions under GST 

Term Transition credit under GST

GST exemption list of goods and service 

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to overcome the credit risk in an export business?  

Does exchange rate of currency effect export business? 

Risks and solutions in Export Business

What is the difference between BAF and CAF 
What is Tail Gate exam hold in US import clearance 
How to make DA mode of payment safe 
How to make delay in delivery of Shipment?   
What is Provisional Assessment in Import formalities in India?

What is said to contain in Bill of Lading. 

What is Manifest Hold by US customs on import 
What is MET exam in US import customs clearance 
What is legalization of documents by embassy? 
What is LET EXPORT order in export trade?

 


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers