Import of services means the supply of any service where-
▪️ The supplier of service is located outside
▪️ The recipient of service is located in India; and
▪️ The place of supply of service is in India;
If the supplier of service is located in a non-taxable territory, the recipient of services located in
the taxable territory is liable to pay GST under reverse charge.
Vidhu Duggal & Company provides partner-led advisory across India, Dubai, and global markets.
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Vidhu Duggal and Company (‘VDC’) is a Delhi-based Chartered Accountancy firm with a strong staff of competent and proficient Chartered Accountants that are capable of handling all aspects of the financial services industry.
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