Import of service means: A. The Supplier of service is located in India B. The Supplier of service is…
Under Section 2(11) of the Integrated Goods and Services Tax (IGST) Act, 2017, 'import of services' means the supply of any service where (B) the supplier of service is…
Choose your answer
Import of service means:
A. The Supplier of service is located in India
B. The Supplier of service is located outside India
C. The Recipient of service is located in India
D. The Recipient of service is located outside India
E. The place of Supply of service is in India
Answer and explanation
Correct answer D
Under Section 2(11) of the Integrated Goods and Services Tax (IGST) Act, 2017, 'import of services' means the supply of any service where (B) the supplier of service is located outside India, (C) the recipient of service is located in India, and (E) the place of supply of service is in India, corresponding to B, C & E only.
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UGC NET Commerce