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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.

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 .....

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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 subje .....

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f the Government to levy Customs duty and GST under reverse charge simultaneously on the same transaction, we have to wait for more clarification and details. At present under the Customs Laws, temporary import of goods for Repair, for delay in Exhib .....

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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, .....

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