# Section 7(1)(b): Importation of Services
## The Provision
Import of services for a consideration, WHETHER OR NOT in course or furtherance of business, is treated as supply.
## What's Special?
Under Sec 7(1)(a), three conditions are needed (goods/services + consideration + business). Section 7(1)(b) RELAXES one condition — the requirement of 'in the course or furtherance of business' is DROPPED when:
1. Services are being IMPORTED
2. There is consideration
Even a private/personal import of services qualifies as supply.
## Comparison Table
| Condition | Sec 7(1)(a) Domestic | Sec 7(1)(b) Imports |
|---|---|---|
| Goods or services? | Both | Services only |
| Consideration required? | YES | YES |
| Must be in course of business? | YES | NOT REQUIRED |
| Cross-border element | Not necessary | Required |
## Import of Services WITHOUT Consideration?
- Sec 7(1)(b) requires consideration → does NOT cover free imports
- However, Schedule I (Para 4) treats import of services by a person from a related person or from any establishment outside India, in course/furtherance of business, as supply EVEN WITHOUT consideration
## Practical Examples
| Transaction | Sec 7(1)(b) Applies? |
|---|---|
| Indian individual books foreign online tutor for personal English coaching (paid in USD) | YES |
| Indian company hires US consultant for ₹50 lakh | YES |
| Indian parent receives free advice from foreign related consultancy | Schedule I Para 4 (no consideration here) |
| Indian student pays a foreign portal for course access | YES |