In IGST Act a supply of service is considered as "Import of Service" when : (i) The supplier of service is located outside India (ii) The recipient of service is located in India (iii) The place of supply of service is i

CS Executive · Tax Laws · PYQS · December 2023
In IGST Act a supply of service is considered as "Import of Service" when : (i) The supplier of service is located outside India (ii) The recipient of service is located in India (iii) The place of supply of service is in India
(A) (i) only
(B) (ii) and (iii)
(C) (i) and (ii)
(D) (i), (ii) and (iii)

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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