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.

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..... 6 - 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 ch .....

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..... ferent 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 th .....

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