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Import of services: section 2 of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017›Section 2, definitions

Import of services requires a supplier located outside India, a recipient located in India and a place of supply in India. These location conditions operate together for the supply of a service. The recipient’s location and the place of supply are separate requirements, subject to the section’s opening context qualification.[1]

Text

The text below is these clauses of the section as served by the CBIC tax information portal on 12 August 2021, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Clause 2(11), verbatim (show)

(11) "import of services" means the supply of any service, where-

(i) the supplier of service is located outside India;

(ii) the recipient of service is located in India; and

(iii) the place of supply of service is in India;

2(11)import of services

"import of services" means the supply of any service, where- (i) the supplier of service is located outside India; (ii) the recipient of service is located in India; and (iii) the place of supply of service is in India;Section 2(11)

The supplier must be outside India, while both the recipient and the place of supply must be in India. The definition joins these conditions rather than offering alternative locations.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Import of services 2(11)(i)-(iii)

Questions to answer on the file4 questions
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References

  1. Central Board of Indirect Taxes and Customs. "Section 2. Import of services". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 12 August 2021.

External links