GST--Import And Export

Import/Export of Goods Vs. Import/Export of Services

R. Muralidharan

There are separate provisions in GST tax export and import. Even among goods and services, there are subtle variations in the provision. The Author discusses these issues in this Article.

1. Definitions

(i) Import of goods

Import of goods with its grammatical variations and cognate expressions means bringing goods into India from a place outside India. [Section 2(10) IGST].

(ii) 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