Section 2(10) of IGST Act, 2017

"Import of goods" with its grammatical variations and cognate expressions,

means bringing goods into India from a place outside India;

Section 2(11) of IGST Act, 2017

"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;

Thanks

CA Rahul Gupta 

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