Question 25 - Will import of services without consideration be taxable under GST? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 25. Will import of services without consideration be taxable under GST? Ans. As a general principle, import of services without consideration will not be considered as supply under GST in terms of Section 3. However, import 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, even without consideration will be treated as supply in terms of Sl. No.4 of Schedule I.