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—
…….
(b) importation of services, for a consideration whether or not in the course or furtherance of business,
……
SCHEDULE I of Revised Model GST Law –
MATTERS TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
……
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