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            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.

            <h1>Import of services defined where supplier abroad, recipient and place of supply in India, invoking IGST rules.</h1> Import of services is defined under section 2(11) of the IGST Act as the supply of any service where the supplier is located outside India, the recipient is located in India, and the place of supply of the service is in India, thereby bringing such transactions within the IGST framework for imported services.

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