Importation of services by a non - taxpayer 

Definition of the term " supply" under sec 3 of the Mode GST Law includes importation of services, whether or not for a consideration and whether or not in the course or furtherance of business. This implies that import of services even for personal consumption would qualify as "supply" and therefore, such importer of service would be tax, subject to the threshold limit.

If any person wants to import any service, such as, consulting engineer, architect, coaching, etc. then, if possible, he should avail the service before the appointed day to avoid GST, which would be almost 18% - 20% of the value of service.