Q Import of Service Covered in definition of Supply under GST ?

As per Section 3 read with Schedule 1 of Revised Model GST Law – Import of Service is Covered in definition of Supply .

Section 3 Meaning and scope of supply of Revised Model GST Law 

(1) Supply includes—

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(b) importation of services, for a consideration whether or not in the course or furtherance of business, 

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SCHEDULE I of Revised Model GST Law  –

MATTERS TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION

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4. Importation of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business