The import of goods has been defined in the IGST Act, 2017 as bringing goods into India from a place outside India. All imports shall be deemed as inter-State supplies and, accordingly
The integrated tax shall be levied in addition to the applicable Customs duties.
Import of services has specifically been defined under IGST Act, 2017 and refers to the supply of any service where the supplier is located outside India, the recipient is located in India, and the place of supply of service is in India As per the provisions contained in Section 7(1)(b) of the CGST Act, 2017, import of services under consideration of whether or not in the course or furtherance of business, shall be considered as a supply.