Dated:- 23-8-2016 – Section – 003 – Meaning and scope of supply MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 As per Section 3(1)(b) importation of services for any purpose, have included within the meaning and scope of the term Supply It is for the obvious reason that, importation of goods are subject to Customs Duty since the same would be crossing the Custom Borders Physically, but services may not be subject to crossing of customs barriers, GST will be levied on reverse charge on such services. But, since importation of services would be subject to GST under the reverse charge method, what will happen to the goods brought to India under the terms and agreement of right to use. Whether such importation would be subj
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of services are falling with the scope of section 3(1)(a) of GST law, the same will be exempt from the duties of customs. On the contrary, there may be an exemption under the GST laws so that where import of services have suffered duties of Customs, the same will be exempt from GST on importation from the reverse charge mechanism. Exemption from Reverse Charge Further, as per section 9(3)(c), import of services for personal use upto a specified value be allowed to imported without levying GST. Though the scope of Section 9(3)(c) covers only taxable person. Therefore, the question arises whether non-taxable person will be allowed to avail the similar exemption? The answer according to the opinion of the author is that, where Government woul
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