Examine, whether the activity of import of service in the following independent cases would amount to supply or not under section 7 of the CGST Act, 2017? Vimla received Vaastu consultancy services for her personal resid

Supply, under section 7(1)(b) of the CGST Act, 2017, inter alia, includes import of services for a consideration even if it is not in the course or furtherance of business. Thus, although the import of service for consideration by Mrs. Vimla is not in course or furtherance of business, as the Vaastu consultancy service has been availed in respect of residence, it would amount to supply.