Import of services under the provisions of GST is to be treated as and would be subject to tax which is to be charged under.

CS Executive · Tax Laws · PYQS · December 2021

Import of services under the provisions of GST is to be treated as __________ and would be subject to tax which is to be charged under__________.

(A) Inter-state supply, IGST

(B) Intra-state supply, SGST

(C) Inter-state supply, IGST on reverse charge

(D) Intra-state supply, SGST on reverse charge

Answer & Explanation:

Correct Answer: Option (C)

Official answer key: (C).

Topics: GST