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? Mrs. Riya received Vaastu consultancy services for her business p
CS Professional · Advanced Tax Laws · PYQS · June 2025
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? Mrs. Riya received Vaastu consultancy services for her business premises located at New Delhi, from her son Mr. Raju of London (England) Further, Mrs. Riya did not pay any consideration for the said service.
Answer & Explanation:
Section 7(1)(c) of the CGST Act, 2017 read with para 4 of Schedule I provides 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. Thus, import of service without consideration by Mrs. Riya from her son (being member of the same family, is a related person) will be treated as supply as she receives Vaastu consultancy service for her business premises, i.e., in course or furtherance of business.
Topics: GST
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