Circular No. 210/4/2024-GST: Valuation of Import of Services from Related Persons

CIRCULAR NO. 210/4/2024-GST [F. NO. CBIC- 20001/4/2024-GST],SECTION 7, READ WITH SECTION 16 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – SUPPLY – SCOPE OF – CLARIFICATION ON VALUATION OF SUPPLY OF IMPORT OF SERVICES BY A RELATED PERSON WHERE RECIPIENT IS ELIGIBLE TO FULL INPUT TAX CREDITCIRCULAR NO. 210/4/2024-GST [F. NO. CBIC- 20001/4/2024-GST], DATED 26-6-2024As per S.No. 4 of Schedule I of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’), import of...

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