Meaning and scope of supply under GST (Part 2) – Import of services will be treated as supply and will be subject to GST under reverse charge.
Section – 003 – Meaning and scope of supply MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
GST
Act-Rules
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 c
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porary import of goods for Repair, for delay in Exhibitions, for Scientific research etc for different periods and for different conditions, are exempt from duty of customs. However, scope of such exemptions are limited and restricted.
Now, will there be a new exemption under Customs that where import 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 spe
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