Examine whether the activity of import of service in the following independent cases would amount to supply under section 7 of CGST Act, 2017: (i)…

(i) Schedule I of the CGST Act, 2017, inter alia, stipulates that import of services by a taxable person from a related person located outside India, without consideration is treated as supply only if it is provided in the course or furtherance of business. Explanation to section 15 of the CGST Act, 2017, inter alia, provides that persons shall be deemed to be “related persons" if they are members of the same family. Further, as per section 2 (49) , family means, (i) the spouse and children of the person, and (ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly dependent on the said person. In the given case, Miss Shanaya has received interior decoration services from her brother. In view of section 2 (49) (ii) of the CGST Act, 2017 above, Miss Shanaya and her brother shall be considered to be related as Miss Shanaya's brother is wholly dependent on her. However, Miss Shanya has taken interior decoration services for her residence and not in course or furtherance of business. Consequently, services provided by Miss Shanya's brother to her would not be treated as supply under section 7 read with Schedule I of the CGST Act, 2017. (ii) In the above case, if Miss Shanaya has taken interior decoration services with regard to her business premises, services provided by Miss Shanaya's brother to her would be treated as supply under section 7 read with Schedule I of the CGST Act, 2017, as the same are provided in course or furtherance of business.