Arnav is an Electronic Commerce Operator registered in Delhi. His brother who is settled in London is a well-known lawyer. Arnav has taken legal advice from him free of cost with regard to his family dispute. Will it be

As per Schedule I of CGST Act, inter alia, stipulates that import of services by a taxable person from a related person located outside India, without consideration is treated as supply if it is provided in the course or furtherance of business. Explanation to section 15, inter alia, provides that persons shall be deemed to be 'related persons' if they are members of the same family. Further, as per section 2(49) of the CGST Act, 2017, family means, the spouse and children of the person, and the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person. In the given case, Arnav has received free of cost legal services from his brother. However, in view of section 2(49)(ii) above, Arnav and his brother cannot be considered to be related as Arnav's brother is a well-known lawyer and is not wholly/mainly dependent on Arnav. Further, Arnav has taken legal advice from him in personal matter and not in course or furtherance of business. Consequently, services provided by Arnav's brother to him would not treat as supply under Section 7 of CGST Act read with schedule I.