Import of services without consideration taxable when from related foreign establishments received in course of business under Schedule I. Import of services without consideration is generally not a supply under GST, but imports by a taxable person from a related person or from another establishment of the same person located outside India, when in the course or furtherance of business, are treated as a supply under Schedule I even if no consideration is provided.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Import of services without consideration taxable when from related foreign establishments received in course of business under Schedule I.
Import of services without consideration is generally not a supply under GST, but imports by a taxable person from a related person or from another establishment of the same person located outside India, when in the course or furtherance of business, are treated as a supply under Schedule I even if no consideration is provided.
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