Section 2(11) of IGST Act: Meaning of “Import of Services”

Section 2(11) of IGST Act: Meaning of “Import of Services”

As per Section 2(11) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “import of services” has been defined, as under:

Section 2(11) of IGST Act: Definition of ‘Import of Services’ (CHAPTER I – PRELIMINARY)

“import of services” means the supply of any service, where—

(i) the supplier of service is located outside India;

(ii) the recipient of service is located in India; and

(iii) the place of supply of service is in India.

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Govt. has notified the Integrated Goods and Services Tax (IGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Integrated Goods and Services Tax (IGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 1/2019 Integrated Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the IGST Amendment Act, 2018 itself.

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ DefinitionsCGST Rules
CGST NotificationsCGST Circulars
CGST Orders 
Integrated Goods and Services Tax (IGST):
IGST Act/ DefinitionsIGST Rules
IGST NotificationsIGST Circulars
IGST Orders 
Union Territory Goods and Services Tax (UTGST):
UTGST Act/ DefinitionsUTGST Rules
UTGST NotificationsUTGST Circulars
UTGST Orders 

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