State whether the following are supply of goods/services, as per GST law, with brief reasons: Mr. X availed the architectural services of his son living in France (free of cost) for designing his residential building and

Issues on supply of service In terms of Section 7 of the CGST Act, 2017, import of service for a consideration whether or not in the course of or furtherance of business is a supply. Here, the services received by Mr X is without consideration , thus not a supply . It is not subject to GST.