Import of service means:

(A) The Supplier of service is located in India

(B) The Supplier of service is located outside India

(C) The Recipient of service is located in India

(D) The Recipient of service is located outside India

(E) The place of Supply of service is in India

Choose the correct answer from the options given below:

Correct option is D

Under the GST Act, the definition of the import of services includes the following conditions:
1. (B) The Supplier of service is located outside India:
· The service provider is situated in a foreign country.
2. (C) The Recipient of service is located in India:
· The recipient must be located within India to qualify as an import.
3. (E) The Place of Supply of service is in India:
· The service must be supplied to a place within India for it to be considered an import.
Information Booster:
For a transaction to qualify as an import of service under the GST framework:
· The recipient is obligated to pay GST on a reverse charge basis.
· Imports are considered taxable supplies, regardless of whether the service is for business or personal use.