Which of the following services received without consideration amount to supply?

(1) Import of services by a person in India from his son well -settled in USA
(2) Import of services by a person in India from his brother well -settled in Germany
(3) Import of services by a person in India from his brother (wholly dependent on such person in
India) in France
(4) Import of services by a person in India from his daughter (wholly dependent on such person in
India) in Russia


Answer Explanation :
(Click it only after attempting mcq Options)

Related person covers -
Spouse + Children (Not requirement of dependent)
Parents, Grand Parents, Brother/Sister (All 3 has to be dependent)

So Option 2 will not be amount to supply as brother is not given dependent


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