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

(i) Supply includes import of services for a consideration, even if it is not in the course or furtherance of business. Thus, although the import of service for consideration by Miss. Sushma Pathak is not in course or furtherance of business [as the interior decoration services have been availed in respect of residence], it would amount to supply. (ii) 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. The persons shall be deemed to be "related persons” if they are members of the same family. 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 Sushma Pathak has received interior decoration services from her brother. Thus, Miss Sushma and her brother shall be considered to be related as Miss Sushma's brother is wholly dependent on her. However, Miss Sushma Pathak has taken interior decoration services for her residence and not in course or furtherance of business. Consequently, services provided by Miss Sushma Pathak’s brother to her would not be treated as supply. (iii) In the above case, if Miss Sushma has taken interior decoration services with regard to her business premises, services provided by Miss Sushma's brother to her would be treated as supply under section 7 of the CGST Act, 2017 read with Schedule I, as the same are provided in course or furtherance of business.