Section 2(11) of IGST Act: Meaning of “Import of Services”

Definition of the term “Import of Services” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(11) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “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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