Section - 2(11), Import of services defined under (IGST Act, 2017)
Section - 2(11), Import of services defined under (IGST Act, 2017)
Definitions of "Import of services”
"Import of services” means the supply of any service, where–
(i) the supplier of service is located outside India;
(ii) the recipient of service is located in India; and
(iii) the place of supply of service is in India;
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