What is Import of Services under GST?

The definition of "Import of Services" is given under the Integrated Goods and Services Tax, 2017 (IGST Act, 2017). According to Section 2(11) of the IGST Act, the meaning of the term "Import of Services" is as below:

Section 2(11) of IGST Act, 2017

"Import of Services" means the supply of any service, where, 

(a) the supplier of service is located outside India, 

(b) the recipient of service is located in India, and

(c) the place of supply of service is in India