Import of services by related persons treated as supply, taxable even without consideration under GST rules.

Importation of services from an overseas establishment or related person is treated as a supply when made in the course or furtherance of business, even if provided without consideration, under Schedule I read with section 7(1)(c); this captures services supplied by a non resident to a recipient in India where place of supply is India, rendering gratuitous intra group and other imports taxable and raising valuation and input tax credit issues.

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