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    Explain the situations wherein Import of Service without consideration become taxable under GST.

    Answered 05-Aug-2022

    As per section 7 of CGST Act 2017, import of services without consideration will not be considered as supply. However, imports of service without consideration shall become taxable, if such services are received from a related persons or from any other establishments located outside India, in the course or furtherance of business.

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