Sec 2(11) – Import of Services

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Sec 2(11) – Import of Services 2017-04-19T23:01:36+00:00
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  • Ashish BadalaCA Ashish Badala
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    #1717 |

    ‘‘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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